https://www.taxtmi.com/caselaws?id=368225 The Court held that Third Party Administrators (TPAs) are required to deduct Tax Deducted at Source (TDS) under Section 194J on payments made to hospitals. However, the disallowance under Section 40(a)(ia) does not apply if the payments are not claimed as expenditure in the Profit and Loss Account. The rejection of books of account by the Assessing Officer was deemed unjustified, and the TPAs' accounting method was upheld. The appeals were dismissed, affirming the Tribunal's and First Appellate Authority's decisions. en-us Mon, 17 Sep 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368225 The Court held that Third Party Administrators (TPAs) are required to deduct Tax Deducted at Source (TDS) under Section 194J on payments made to hospitals. However, the disallowance under Section 40(a)(ia) does not apply if the payments are not claimed as expenditure in the Profit and Loss Account. The rejection of books of account by the Assessing Officer was deemed unjustified, and the TPAs' accounting method was upheld. The appeals were dismissed, affirming the Tribunal's and First Appellate Authority's decisions. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368225