The Commissioner of Income-tax TDS, Bangalore / The Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore v. TTK Healthcare TPA Private Limited
[Citation -2020-LL-1013-44]

Citation 2020-LL-1013-44
Appellant Name The Commissioner of Income-tax TDS, Bangalore / The Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore
Respondent Name TTK Healthcare TPA Private Limited
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 13/10/2020
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags professional services • services rendered • return of income • interest • due date • tds


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 13TH DAY OF OCTOBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.327 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX TDS, NO.59 HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME-TAX (TDS) TDS CIRCLE 18(2), NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE 560 032. ... APPELLANTS (BY Mr. K V ARAVIND, ADV.,) AND: M/S. TTK HEALTHCARE TPA PVT. LTD., NO 2, H B COMPLEX 100 FEET BTM RING ROAD BTM I STAGE, BTM LAYOUT BANGALORE 560068. ... RESPONDENT (BY Mr. T. SURYANARAYANA, ADV.) --- THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 28.02.2013 PASSED IN ITA NO.428/BANG/2011 FOR ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO: 2 (I) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW APPEAL AND SET ASIDE APPELLATE ORDER OF ITAT, BANGALORE IN ITA NO.428/BANG/2012 DATED 28-02-2013 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as Act for short) has been preferred by revenue. subject matter of appeal pertains to Assessment year 2008-09. appeal was admitted by bench of this Court vide order dated 16.07.2013 on following substantial questions of law: (i) Whether Tribunal was correct in holding that provisions of Section 194J of Act has to be applied only to payments which assume nature of fee for professional services and not on entire composite payments, when bill contains charges for various 3 services rendered by hospital, as such payment or for services rendered as whole? (ii) Whether Tribunal was correct in directing bifurcation of payment made by assessee with reference to services when provisions of section 194J of Act does not provide for bifurcation of composite payment? (iii) Whether Tribunal was correct in holding that interest under Section 201(1A) of Act is to be computed upto due date of return of income to be filed by deductee and not upto date of filing of return of income contrary to proviso to Section 201(1A) of Act? (iv) Whether Tribunal was correct in not taking into consideration Explanation (a) & (b) of Section 194J read with Explanation 2 to Section 9(i)(vii) of Act? 4 2. We have heard learned counsel for parties at length. For reasons assigned by us by order passed today in I.T.A.No.323/2013, substantial questions of law are answered as answered in I.T.A.No.323/2013 and order of Tribunal to extent it directs bifurcation of payments made by assessee with reference to medical services only is hereby quashed. In result, appeal is partly allowed. Sd/- JUDGE Sd/- JUDGE ss Commissioner of Income-tax TDS, Bangalore / Deputy Commissioner of Income-tax (TDS) Circle-18(2), Bangalore v. TTK Healthcare TPA Private Limited
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