https://www.taxtmi.com/caselaws?id=368638 The Tribunal ruled that interest under Section 201(1A) could not be charged retrospectively based on a circular issued after the financial year ended. The addition of tax and interest under Section 201(1) was upheld for non-production of auditor's certificates. TDS under Section 194J was deemed applicable only to professional medical services. The Tribunal directed that only specific components of hospital bills should be subject to TDS. The penalty under Section 271C was deleted due to a bona fide belief and the invalidity of the circular mandating automatic penalty. The appeals were partly allowed, and the revenue's appeal was dismissed for the assessment years 2009-10 and 2010-11. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 11 Oct 2018 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368638 The Tribunal ruled that interest under Section 201(1A) could not be charged retrospectively based on a circular issued after the financial year ended. The addition of tax and interest under Section 201(1) was upheld for non-production of auditor's certificates. TDS under Section 194J was deemed applicable only to professional medical services. The Tribunal directed that only specific components of hospital bills should be subject to TDS. The penalty under Section 271C was deleted due to a bona fide belief and the invalidity of the circular mandating automatic penalty. The appeals were partly allowed, and the revenue's appeal was dismissed for the assessment years 2009-10 and 2010-11. Case-Laws Income Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368638