https://www.taxtmi.com/caselaws?id=64887 The Tribunal upheld the CIT(A)'s decision that the hospital was not liable for treating payments to medical consultants as professional fees under s. 194J or for being an assessee in default under s. 201(1) of the Act. The hospital was found to act as a conduit between patients and doctors, with no contractual relationship with the consultants attending to out-patients. The fees collected were promptly handed over to the doctors, and the hospital did not retain any portion. Consequently, the Department's appeal was dismissed. en-us Fri, 07 Aug 2009 00:00:00 +0530 Fri, 27 Jul 2012 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64887 The Tribunal upheld the CIT(A)'s decision that the hospital was not liable for treating payments to medical consultants as professional fees under s. 194J or for being an assessee in default under s. 201(1) of the Act. The hospital was found to act as a conduit between patients and doctors, with no contractual relationship with the consultants attending to out-patients. The fees collected were promptly handed over to the doctors, and the hospital did not retain any portion. Consequently, the Department's appeal was dismissed. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64887