2017 (10) TMI 681

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....is engaged in the business of managing and operating of multi specialty hospital and commenced its commercial operations by setting up the Artemis Health Institute, Gurgaon. The hospital has been utilizing services of number of Doctors which were categorized as "Employee doctors" and "Medical consultants". The issue in the present appeal relates to TDS treatment given by the assessee in respect of the following categories of doctors as Consultants and the table below contains details of the payments made during the respective years. SI. No. Classification of Consultants F.Y. 2009-2010 (Rs.) F.Y.2010-2011 (Rs.) 1. Visiting Consultants (Doctors) 24,576.144 21,404,280 2. Doctors on Revenue Share only 4,221.348 ....

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..... The assessee on passing of the order dated 10.02.2012 filed a writ petition before Hon'ble Punjab & Haryana High Court, challenging the jurisdiction of ACIT (TDS) Circle, Gurgaon, in respect of financial year 2009-10 on the ground that the assessee obtained TAN from Gurgaon on 05.01.2010, therefore, for the financial year 2009-10, the jurisdiction was exercisable by erstwhile A.O at Delhi. The matter was decided by Hon'ble High Court vide order dated 16.01.2013 holding that the consolidated order dated 10.02.2012 passed by ACIT, TDS Circle Gurgaon, insofar as it relates to F. Y. 2009-10 is quashed. As a result of the aforesaid order of Hon'ble High Court the assessment order dated 10.02.2012 remains only in respect of financial year 2010-....

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....the entire addition and contention of assessee was upheld. In this order, the Tribunal directed all the above five categories of doctors are consultants. 9. Before Ld. CIT(A), the assessee challenged the order of A.O. for financial year 2010-11, whereby a liability of tax including interest amounting to Rs. 5,32,54,778/- raised u/s 201/201A of the Income Tax Act has been created. The aforesaid demand was raised after treating three categories of medical consultant of the assessee hospital as employees covered u/s 192 of the Income Tax Act. 10. It was submitted before Ld. CIT(A) issue has been decided by the ITAT for financial year 2009-10, in favour of the assessee, therefore, the tax has been deducted under the correct provisions of ....