https://www.taxtmi.com/caselaws?id=467879 Delay of 2054 days in filing the appeals was condoned on the basis of the affidavit and condonation petition, the delay not being found deliberate or contumacious. On merits, payments to doctors and hospitals were treated as medical expenses and reimbursements made on behalf of employees; the assessee was not regarded as the person responsible for making the payment under section 194J, so no tax deduction at source was required and the consequential demand under sections 201(1) and 201(1A) could not survive. en-us Tue, 21 Jan 2020 00:00:00 +0530 Wed, 08 Apr 2026 12:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467879 Delay of 2054 days in filing the appeals was condoned on the basis of the affidavit and condonation petition, the delay not being found deliberate or contumacious. On merits, payments to doctors and hospitals were treated as medical expenses and reimbursements made on behalf of employees; the assessee was not regarded as the person responsible for making the payment under section 194J, so no tax deduction at source was required and the consequential demand under sections 201(1) and 201(1A) could not survive. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467879