https://www.taxtmi.com/caselaws?id=212739 The Tribunal confirmed the liability of the trust to deduct tax at source under Section 194J for payments made to hospitals under the Arogyasri-II Scheme. It directed a detailed bifurcation of payments to determine the portion subject to TDS. The Tribunal upheld the mandatory nature of interest under Section 201(1A) but instructed the assessing officer to recompute interest only where the recipient's income was taxable. The Tribunal allowed the assessee's appeals partially, providing specific guidelines for compliance. en-us Fri, 16 Mar 2012 00:00:00 +0530 Mon, 23 Apr 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212739 The Tribunal confirmed the liability of the trust to deduct tax at source under Section 194J for payments made to hospitals under the Arogyasri-II Scheme. It directed a detailed bifurcation of payments to determine the portion subject to TDS. The Tribunal upheld the mandatory nature of interest under Section 201(1A) but instructed the assessing officer to recompute interest only where the recipient's income was taxable. The Tribunal allowed the assessee's appeals partially, providing specific guidelines for compliance. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212739