https://www.taxtmi.com/caselaws?id=399781 The court affirmed the Tribunal's decision that a Third-Party Administrator (TPA) was required to deduct tax at source on payments made to hospitals under Section 194J of the Income Tax Act. The court upheld the reliance on decisions from the Bombay and Delhi High Courts, confirming that payments to hospitals constituted fees for professional services. The court supported the CBDT circular mandating tax deduction but modified the penalty provision. The matter was remanded for reconsideration of the 'assessee-in-default' status, and the appellant was held liable for interest under Section 201(1A). en-us Mon, 12 Oct 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399781 The court affirmed the Tribunal's decision that a Third-Party Administrator (TPA) was required to deduct tax at source on payments made to hospitals under Section 194J of the Income Tax Act. The court upheld the reliance on decisions from the Bombay and Delhi High Courts, confirming that payments to hospitals constituted fees for professional services. The court supported the CBDT circular mandating tax deduction but modified the penalty provision. The matter was remanded for reconsideration of the 'assessee-in-default' status, and the appellant was held liable for interest under Section 201(1A). Case-Laws Income Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399781