No Proper Examination of facts by Lower Authorities: ITAT orders Fresh Adjudication to determine TDS on MRI charges paid back to Company [Read Order]

Lower Authorities - Proper Examination - ITAT - Fresh Adjudication - TDS - MRI charges - MRI - Taxscan

The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), ordered fresh adjudication to determine TDS on MRI charges paid back to company as there was no proper examination of facts by Lower Authorities. The assessee, The Bhatia General Hospital contended that, as per the Memorandum of Understanding (MOU) with M/s. Bombay MRI…

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