2020 (10) TMI 885

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..... he payments which assume the nature of fee for professional services and not on the entire composite payments, when the bill contains charges for various services rendered by the hospital, as such payment or for services rendered as a whole? - shifting the burden on the revenue to verify the payment of tax by the deductee on the payments received from the assessee in order to quantify the amount o .....

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..... een preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 24.11.2014 on the following substantial questions of law: (i) Whether on facts and in circumstance of the case and in law the Tribunal was right in holding that provisions of Section 194J of the Act has to be applied only to .....

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..... urn of income contrary to proviso to Section 201(1A) of the Act? (iv) Whether on facts and in circumstances of the case and in law the Tribunal was right in not taking into consideration the Explanation (a) (b) of Section 194J read with Explanation 2 to Section 9(i)(vii) of the Act? (v) Whether on facts and in circumstances of the case and in law the Tribunal was justified in shifting the .....

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