https://www.taxtmi.com/caselaws?id=262360 The Court upheld the assessment, determining that tax should have been deducted under Section 194J, not 194C, in a case involving a hospital providing professional services. The incorrect deduction led to the disallowance of the tax deduction under Section 40(a)(ia) of the Act. The Court clarified that deducting tax under a wrong provision does not exempt the assessee from Section 40(a)(ia), emphasizing the importance of correctly applying TDS provisions. The appeal for the assessment year 2005-2006 was dismissed, while the appeal for 2006-2007 by the Revenue was allowed, setting aside the Tribunal's order. en-us Mon, 20 Jul 2015 00:00:00 +0530 Tue, 03 May 2016 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262360 The Court upheld the assessment, determining that tax should have been deducted under Section 194J, not 194C, in a case involving a hospital providing professional services. The incorrect deduction led to the disallowance of the tax deduction under Section 40(a)(ia) of the Act. The Court clarified that deducting tax under a wrong provision does not exempt the assessee from Section 40(a)(ia), emphasizing the importance of correctly applying TDS provisions. The appeal for the assessment year 2005-2006 was dismissed, while the appeal for 2006-2007 by the Revenue was allowed, setting aside the Tribunal's order. Case-Laws Income Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262360