Section 194J: Tax Implications for Professional Fees in Hospital Bills Clarified by Assessing Officer's Payment Segregation.

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....Applicability of section 194J on the professional fee part of the composite bill paid to the hospitals - AO directed to bifurcate the payments to the hospitals into various elements and confine the demand raised in terms of s. 201(1), only to the payments which assume the nature of fee for professional services - AT....