https://www.taxtmi.com/caselaws?id=275437 The appeal focused on the deletion of disallowance under section 40(a)(ia) for non-deduction of tax at source on hospital charges by the CIT(A). The Tribunal upheld the CIT(A)'s decision, emphasizing that the appellant, a Third Party Administrator, was not claiming the expenditure in its profit and loss account as it was merely facilitating payments between insurers and insured individuals for medical services. The consistent view of the Tribunal and alignment with previous decisions led to the dismissal of the revenue's appeal, highlighting the importance of understanding the nature of services provided in tax deduction cases. en-us Fri, 21 Feb 2014 00:00:00 +0530 Thu, 04 Oct 2018 10:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275437 The appeal focused on the deletion of disallowance under section 40(a)(ia) for non-deduction of tax at source on hospital charges by the CIT(A). The Tribunal upheld the CIT(A)'s decision, emphasizing that the appellant, a Third Party Administrator, was not claiming the expenditure in its profit and loss account as it was merely facilitating payments between insurers and insured individuals for medical services. The consistent view of the Tribunal and alignment with previous decisions led to the dismissal of the revenue's appeal, highlighting the importance of understanding the nature of services provided in tax deduction cases. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275437