https://www.taxtmi.com/caselaws?id=275438 The Appellate Tribunal ITAT MUMBAI dismissed the revenue's appeals against the CIT(A)'s deletion of the addition under section 40(a)(ia) of the Income Tax Act for non-deduction of tax at source. The Tribunal upheld that the payment made by the assessee to hospitals was not subject to TDS as it was considered a pass-through between insurer and insured, not professional services. Relying on previous Tribunal decisions and a High Court ruling, it was established that disallowance was not applicable if the expenditure was not claimed in the Profit & Loss Account. The decision was pronounced on December 10, 2014. en-us Wed, 10 Dec 2014 00:00:00 +0530 Thu, 04 Oct 2018 10:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275438 The Appellate Tribunal ITAT MUMBAI dismissed the revenue's appeals against the CIT(A)'s deletion of the addition under section 40(a)(ia) of the Income Tax Act for non-deduction of tax at source. The Tribunal upheld that the payment made by the assessee to hospitals was not subject to TDS as it was considered a pass-through between insurer and insured, not professional services. Relying on previous Tribunal decisions and a High Court ruling, it was established that disallowance was not applicable if the expenditure was not claimed in the Profit & Loss Account. The decision was pronounced on December 10, 2014. Case-Laws Income Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275438