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Documents citing The Commissioner Of Income Tax (Tds), ... vs Grant Medical Foundation ( Rub Y Hall ... on 22 January, 2015

Dcit , Tds Circle , Coimbatore vs M/S Kovai Medical Centre And Hospital ... on 12 April, 2023

23. Having heard both the sides and considered relevant materials available on record, we find that AMC charges paid by the appellant to various contractors is a simpliciter works contract charges paid for repair and maintenance of medical equipment, which cannot be considered as fees for technical services as defined u/s. 194J of the Act, because said services does not parse required specialized technical knowledge. Further, this issue is also covered in favour of assessee by the decision of the Hon'ble Bombay High Court in the case of CIT vs Grant Medical Foundation (Supra), where it has been clearly held that annual maintenance contract in respect of various specialized hospital equipment is not be in nature of fees for technical services. Hence, deduction of tax at source as :-30-: ITA. No:1004/Chny/2022 contractor is held to be proper. Similar view has been taken by the Hon'ble Bombay High Court in other case of CIT vs M/s. Saifee Hospital reported in 262 Taxman 343 (Bom), wherein the Hon'ble High Court held that payment for services rendered towards maintenance of medical equipment, is payment for work contract covered u/s. 194C of the Act and the same does not involve any technical service, which would require deduction of tax at source u/s. 194J of the Act. The CBDT Circular No. 715 dated 08.08.1995, has also clarified the applicability of TDS provisions in respect of payment made to AMC provider by way of question no. 29 and answered that routine, normal maintenance contract which includes supply of spares will be covered u/s. 194C of the Act. From the above, it is very clear that there is no error in the reasons given by the CIT(A) to delete additions made towards short deduction of TDS on payment made to AMC charges u/s. 201(1) and interest thereon u/s. 201(1A) of the Act and thus, we are inclined to uphold the findings of the ld. CIT(A) and reject grounds taken by the revenue.
Income Tax Appellate Tribunal - Chennai Cites 16 - Cited by 0 - Full Document

Pr. Commissioner Of Income Tax (Tds)-2 vs National Health And Education Society ... on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:09:49 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 14 - B P Colabawalla - Full Document

Pr.Commissioner Of Income Tax(Tds)-2 vs National Health & Education ... on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:09:59 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

Pr. Commissioner Of Income-Tax (Tds)-2 vs National Health And Education Society on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:09:54 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

Pr. Commissioner Of Income Tax (Tds)-2 vs National Health & Education Society on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:10:08 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

Pr.Commissioner Of Income Tax(Tds)-2 vs National Health & Education ... on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:10:13 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

Pr. Commissioner Of Income Tax (Tds)-2 vs National Health & Education Society on 22 February, 2019

13. On the other hand, Mr. Tiwari, the learned Advocate appearing on behalf of the assessee took us through the impugned orders and submitted that the ITAT correctly analysed all the provisions and thereafter came to the conclusions that it did. He submitted that as far as Question (a) is concerned, the same is fully covered by a decision of this Court in the case of the Commissioner of Income-tax (TDS), Pune vs. Grant Medical Foundation (Ruby Hall Clinic) [ITXA No.140 of 2013 decided on 22nd January, 2015]. As far as Questions (b), (c) and (d) are concerned, he submitted that no substantial question of law arises since the findings in relation thereto were purely factual in nature. The ITAT is the last fact finding authority and unless it is shown that these findings (based on the facts) of the ITAT are completely perverse, there is no occasion for any substantial question of law arising therefrom. In this regard, Mr. Tiwari took us through the findings given by the ITAT and urged that all these findings are based purely on facts which required no interference and certainly did not suffer 9/19 itxa-105-16_5.doc ::: Uploaded on - 22/02/2019 ::: Downloaded on - 21/03/2019 00:10:04 ::: from any perversity which in turn would give rise to any substantial question of law. As far as Question (e) is concerned, Mr. Tiwari submitted that considering the findings given by the ITAT, this question has become purely academic which need not be considered by us in this case and could be kept open to be considered in an appropriate case where the issue would be alive and would have a direct bearing on the outcome of the case. For all the aforesaid reasons, Mr. Tiwari submitted that all the above appeals therefore do not give rise to any substantial question of law and consequently, all the appeals be dismissed.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

Artemis Medicare Service Ltd.,, New ... vs Department Of Income Tax on 15 May, 2015

In order to arrive at this conclusion we take reliance on the Hon‟ble High Court of Bombay in the case of Grant Medical Foundation (Ruby Hall Clinic) (supra), where in the Lordships in similar case, in identical facts where the issue in hand before us was assailed by the revenue which has been reproduced above, leaves no doubt in our mind, to hold that these consultant doctors (5th category consultant) also are independent professionals and the assessee hospital rightly treated them so, and has rightly deducted tax at source u/s 194J of the Act. Therefore we are inclined to allow the appeal of the assessee hospital and set aside the impugned order of the ld CIT(A).
Income Tax Appellate Tribunal - Delhi Cites 24 - Cited by 0 - Full Document
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