2024 (1) TMI 223

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..... perative Hospital Complex and Centre for Advanced Medical Services Ltd and appellant did not deduct tax for the amounts under Chapter XVII-B of the Income Tax Act, 1961 - Whether the Tribunal erred in not deleting the additions made under Section 40(a)(ia), since the second proviso introduced by Finance Act, 2012 read with the first proviso of sub-Section (1) of Section 201 absolved the assessee .....

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..... ICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. Pallav Shishodia, Sr. Adv. Mr. C. K. Sasi, AOR Ms. Meena K Poulose, Adv. For the Respondent : Mr. Vikramjit Bannerjee, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Arijit Prasad, Sr. Adv. Mr. Bhakti Vardhan Singh, Adv. Mr. Ayush Anand, Adv. Mr. Siddharth Sinha, Adv. Mr. Shashank Bajpai, Adv. Ms. Ank .....

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