2014 (2) TMI 1341

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....ER PER B R BASKARAN, AM : The appeal filed by the revenue is directed against the order dated 23.8.2012 passed by the ld CIT(A) - 4 Mumbai and it relates to the AY 2008- 09. 2. The solitary issue raised in this appeal is whether the ld CIT(A) was justified in deleting the disallowance made u/s 40(a)(ia) of he Act for non deduction of tax at source u/s 194J of the Act on the hospital charg....

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.... is doing all these works on behalf of Insurance companies. The assessee neither credits the receipts nor debits the payments to the P&L Account. The AO held that payment made to the Hospitals by the assessee is covered u/s 194J and accordingly took the view that the assessee should have TDS from the payments to made to the hospitals. Since the assessee did not deduct tax at source, the AO disallo....

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....of the said order: "5. We have considered the issue. As seen from the facts placed on record, the assessee is only facilitating the payments by insurer to the insured for availing the medical facilities. Assessee has not rendered any professional services to the insurer or insured and only collecting the amount from the insurer and passing it on to various hospitals who were providing med....