https://www.taxtmi.com/caselaws?id=206032 The court held that Third Party Administrators (TPAs) are liable to deduct Tax Deducted at Source (TDS) under Section 194J when making payments to hospitals for professional services, even if the hospitals are corporate entities. The court clarified that the term "professional services" includes all services rendered in specified professions, irrespective of the recipient being an individual or a corporate entity. The court upheld the validity of Circular No. 8/2009 but set aside the provision imposing penalties for failure to deduct TDS, emphasizing independent assessment by tax authorities. The writ petition was disposed of with no costs awarded. en-us Fri, 30 Sep 2011 00:00:00 +0530 Sat, 08 Oct 2011 00:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206032 The court held that Third Party Administrators (TPAs) are liable to deduct Tax Deducted at Source (TDS) under Section 194J when making payments to hospitals for professional services, even if the hospitals are corporate entities. The court clarified that the term "professional services" includes all services rendered in specified professions, irrespective of the recipient being an individual or a corporate entity. The court upheld the validity of Circular No. 8/2009 but set aside the provision imposing penalties for failure to deduct TDS, emphasizing independent assessment by tax authorities. The writ petition was disposed of with no costs awarded. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206032