https://www.taxtmi.com/caselaws?id=34599 The court held that the petitioner was required to deduct tax at source under Section 194J of the Income Tax Act for payments to hospitals for medical services. It found that the petitioner had violated Sections 201(1) and 201(1A) by not deducting tax at source, deeming them an assessee in default. The court rejected the petition, emphasizing that the orders were compliant with the law, and the petitioner had adequate opportunities to present their case. The agreements between TPAs, insurance companies, and hospitals established the obligation to deduct tax at source. en-us Thu, 13 Aug 2009 00:00:00 +0530 Tue, 02 Feb 2016 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34599 The court held that the petitioner was required to deduct tax at source under Section 194J of the Income Tax Act for payments to hospitals for medical services. It found that the petitioner had violated Sections 201(1) and 201(1A) by not deducting tax at source, deeming them an assessee in default. The court rejected the petition, emphasizing that the orders were compliant with the law, and the petitioner had adequate opportunities to present their case. The agreements between TPAs, insurance companies, and hospitals established the obligation to deduct tax at source. Case-Laws Income Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34599