https://www.taxtmi.com/caselaws?id=256164 The Tribunal upheld that a Third Party Administrator (TPA) must deduct tax at source under Section 194J for payments to hospitals but not individual policyholders. It admitted additional evidence under Rule 46A, reducing the demand under Section 201(1) based on CA certificates. The Tribunal directed interest calculation under Section 201(1A) only until the payee hospitals paid the tax. The decision favored the assessee, emphasizing compliance with guidelines, CA certificates' validity, and adherence to legal precedents and CBDT circulars, dismissing Revenue's appeals. en-us Fri, 30 Jan 2015 00:00:00 +0530 Thu, 05 Feb 2015 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256164 The Tribunal upheld that a Third Party Administrator (TPA) must deduct tax at source under Section 194J for payments to hospitals but not individual policyholders. It admitted additional evidence under Rule 46A, reducing the demand under Section 201(1) based on CA certificates. The Tribunal directed interest calculation under Section 201(1A) only until the payee hospitals paid the tax. The decision favored the assessee, emphasizing compliance with guidelines, CA certificates' validity, and adherence to legal precedents and CBDT circulars, dismissing Revenue's appeals. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256164