M/s Heritage Health TPA Pvt. Ltd., Kolkata V. DCIT, Circle - 57, Kolkata, Kolkata

ITA 1140/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4174 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-09-2016
• Assessment Year: misc
• Appeal Filed On: 24-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K CLANDA JCITSRDR
• Section: 194C; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 643, 1139 - 1140 / KOL / 2016 ASSESSMENT YEARS:2007-08 TO 2009-10 M/S HERITAGE HEALTH TPA PVT. LTD. P & T ROAD, JALPAIMOR, SILIGURI-734005 [ PAN NO.CALHO 1529 B ] V/S . INCOME TAX OFFICER, WARD-2(3), SILIGURI /APPELLANT .. / RESPONDENT ITA NO.1156 - 1158/KOL/2012 ASSESSMENT YEARS: 2007-08 TO 2009-10 M/S HERITAGE HEALTH TPA PVT. LTD. 3, NETAJI SUBHAS ROAD, KOLKATA-700 001 [ PAN NO.AAACH 7666 J ] V/S . DY. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-57, KOLKATA-71 /APPELLANT .. / RESPONDENT ITA NO. 1760 - 1762/KOL/2012 ASSESSMENT YEARS: 2007-08 TO 2009-10 ACIT (TDS), CIRCLE- 57,10B, MIDDLETON ROW, KOLKATA V/S . M/S HERITAGE HEALTH TPA (P) LTD., NICCO HOUSE, 5 TH FLOOR, HARE STREET, KOLKATA-700 001 [ PAN NO.AAACH 7666 J /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI RAVI TULSIYAN, FCA /BY REVENUE SHRI M.K. CLANDA, JCIT,SR-DR /DATE OF HEARING 10-11-2016 ! /DATE OF PRONOUNCEMENT 09-12-2016 / O R D E R ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 2 PER BENCH:- OUT OF NINE APPEALS SIX BY THE ASSESSEE AND THRE E BY REVENUE ARE AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (A PPEALS)-24/ CIT(A)-1, KOLKATA OF DATED 08.03.2016 & 12.07.2012. ASSESSME NTS WERE FRAMED BY DCIT,CIRCLE-57,(TDS), KOLKATA U/S 254/251/201(1)/20 1(1A) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VI DE THEIR ORDERS DATED 21.03.2014 & 30.03.2011 FOR ASSESSMENT YEARS 2007-0 8 TO 2009-10 RESPECTIVELY. SHRI RAVI TULSIYAN, LD. AUTHORIZED REPRESENTATIVE A PPEARED ON BEHALF OF ASSESSEE AND SHRI M.K. CLANDA, LD. DEPARTMENTAL REP RESENTATIVE APPEARED ON BEHALF OF REVENUE. 2. AT THE THRESHOLD, IT IS NOTED THAT THERE IS A DE LAY OF 54 DAYS IN FILING THE APPEALS BY THE REVENUE IN ITA NO.1760-1762/KOL/2012 . THE REVENUE HAS FILED AFFIDAVIT IN THIS REGARD STATING THE REASONS THAT THE DELAY HAS OCCURRED DUE TO OFFICIAL SCRUTINY AND ARRANGING RELATED PAPERS F OR FILING THE APPEAL. LD. AR FOR THE ASSESSEE SUBMITTED THAT CONSIDERING THE DELAY H E SHOULD NOT BE HAVING ANY OBJECTION TO THE BENCH IF CONDONATION OF THE DE LAY IS CONSIDERED. THUS, IN OUR CONSIDERED OPINION, ON THE FACTS AND CIRCUMSTAN CES OF THE CASE, THE DELAY IN THESE CASES DESERVES TO BE CONDONED AND PROCEEDE D TO HEAR THE APPEALS. 3. ALL THE APPEALS ARE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF CONSOLIDATED ORDER. 4. THE ASSESSEE IS A THIRD PARTY ADMINISTRATOR (TPA ). AN INSURANCE COMPANY APPOINTS TPA TO SETTLE CLAIMS AND PAY TO PO LICY HOLDERS. THE TPA ACTS AS AN AGENT PERFORMING CLAIM SETTLEMENT AND DI SBURSEMENT FUNCTIONS. TPA HAS RECOGNIZED AND ENLISTED VARIOUS HOSPITALS A ND NURSING HOMES. POLICY HOLDER CAN KNOW ABOUT THE SAME AND SELECT A HOSPITA L FOR HOSPITALIZATION. TPA USUALLY SETTLE CLAIMS ONLY IN CASE OF HOSPITALIZATI ON. EXPENSES INCURRED PRIOR TO ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 3 HOSPITALIZATION AND AFTER DISCHARGE FROM HOSPITAL H AVE TO BE CLAIMED FROM INSURANCE COMPANY DIRECTLY. MANY TIMES TPA DO NOT P AY FULL AMOUNT EVEN TO THE HOSPITAL, AND THE POLICY HOLDER IS REQUIRED TO MAKE A CLAIM FOR REIMBURSEMENT ON INSURANCE COMPANY. THE INSURANCE C OMPANY CAN PAY DIRECTLY OR THROUGH TPA DEPENDING ON THEIR UNDERSTA NDING. TPA GETS MONEY FROM INSURANCE COMPANY ON ACCOUNT OF CLAIMS SETTLED AND DISBURSED AND SOME CHARGES FOR THEIR SERVICES WHICH MAY BE CALLED COMMISSION OR SERVICE CHARGES. INSURANCE REGULATORY & DEVELOPMENT AUTHORI TY OF INDIA (IRDA) HAS DEFINED TPA'S AS 'AN INSURANCE INTERMEDIARY LICENSE D BY THE AUTHORITY WHO, EITHER DIRECTLY OR INDIRECTLY, SOLICITS OR EFFECTS COVERAGE OF, UNDERWRITES, CHARGES PREMIUM FROM AN INSURED, OR ADJUSTS OR SETTLE CLAIM S IN CONNECTION WITH HEALTH INSURANCE, EXCEPT AS AN AGENT OR BROKER OR AN INSUR ER. THE PLEA OF THE TPA'S ARE THAT WHEN AN INSURANCE CO MPANY PAY TO THE POLICY HOLDER ANY SUM ON ACCOUNT OF MEDICAL EXPENSES OR MO TOR CAR ACCIDENTAL REPAIRS THE INSURANCE COMPANY PAYS TO SETTLE INSURA NCE CLAIMS. THE PAYMENT MAY BE MADE DIRECTLY TO THE SERVICE PROVIDER LIKE H OSPITAL OR DIAGNOSIS CENTRE IN CASE OF MEDICLAIM INSURANCE OR TO AUTHORIZED SER VICE STATION AT VEHICLE REPAIR SHOPS IN CASE OF INSURANCE OF MOTOR CARS. TH E INSURANCE COMPANY DOES NOT PAY AS PROFESSIONAL FEES TO HOSPITAL OR AS PAYM ENT UNDER A WORKS CONTRACT TO THE VEHICLE REPAIR WORKSHOP. THEREFORE, INSURANC E COMPANIES DO NOT DEDUCT TAX UNDER SECTIONS LIKE SECTION 194J OR 194C WHILE MAKING PAYMENT TO HOSPITALS OR WORKSHOPS. THE INSURANCE COMPANIES ARE NOT REQUIRED TO DEDUCT TAX EVEN WHEN PAYMENT IS MADE DIRECTLY TO THE HOSPI TAL OR THE WORKSHOP. SIMILARLY TPA IS AN AGENT OR OUTSOURCED SERVICE FOR RECEIVING AND SETTLING CLAIMS WITHIN LIMITATION OF DELEGATION IN THEIR FAV OUR AND CAN MAKE DISBURSEMENT ON BEHALF OF INSURANCE COMPANIES THERE FORE, WHAT IS APPLICABLE TO INSURANCE COMPANY IS APPLICABLE TO TPA WHEN THE PRINCIPLE THAT IS THE INSURANCE COMPANY IS NOT REQUIRED TO DEDUCT TAX WHI LE MAKING DIRECT PAYMENT TO HOSPITAL OR VEHICLE WORKSHOP OR MAKING PAYMENT T O POLICY HOLDER AS REIMBURSEMENT THERE IS NO QUESTION TO ASK TPA TO DE DUCT TAX WHILE MAKING PAYMENT OF HOSPITAL OR WORKSHOP THEREFORE MERELY BE CAUSE INSURER HAS ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 4 APPOINTED TPA AS AN INTERMEDIARY OR AN AGENT TO PER FORM SOME OF ITS FUNCTIONS, DIFFERENT RULES CANNOT BE APPLIED TO TPA . TPA IS THEREFORE NOT LIABLE TO DEDUCT TAX FROM PAYMENTS MADE TO HOSPITALS. 5. IT IS THE FURTHER PLEA OF THE ASSESSEE/TPA THAT HOSPITAL IS AN ORGANIZED ENTITY. IT PROVIDES INFRASTRUCTURE AND ORGANIZES VA RIOUS SERVICES REQUIRED FOR TREATMENT OF PATIENTS. IT CANNOT BE SAID THAT A HOS PITAL IS A DOCTOR. HOSPITAL MAY ORGANIZE AND ARRANGE TO PROVIDE SERVICES OF DIF FERENT DOCTORS AS MAY BE REQUIRED BY PATIENTS. IN CASE OF PRIVATE HOSPITALS, THE CHOICE OF DOCTOR IS ALSO MADE BY PATIENT AND NOT BY HOSPITAL. HOSPITAL CANNO T ALSO BE CALLED PERFORMING ANY WORK UNDER A WORKS CONTRACT. AS IN CASE OF A HO TEL (RENDERING HOSPITALITY SERVICE) IT CANNOT BE SAID THAT THEY PROVIDE ANY SE RVICE UNDER WORKS CONTRACT TO GUESTS, SIMILARLY IT CANNOT BE SAID THAT A HOSPI TAL PROVIDE ANY SERVICE UNDER WORKS CONTRACT TO PATIENTS. THEREFORE THE TPAS ARE NOT MAKING ANY PAYMENT FOR PROFESSIONAL SERVICES WHEN THEY MAKE PAYMENTS T O HOSPITALS AND THEREFORE THERE IS NO OBLIGATION ON THEIR PART TO DEDUCT TAX AT SOURCE U/S.194J OF THE ACT. THE REVENUE HOWEVER HOLDS THAT THE VIEW THAT THE PA YMENTS MADE BY THE TPAS TO VARIOUS HOSPITALS IS FEES FOR PROFESSIONAL SERVICES RENDERED AND THEREFORE TAX HAS TO BE DEDUCTED AT SOURCE IN TERMS OF SEC.194J OF THE ACT BY THE TPA WHILE MAKING PAYMENTS TO HOSPITALS. NOW COM ING TO THE PRESENT FACTS OF THE CASE ARE THAT AS A TPA, THE ASSESSEE IS REQU IRED TO EXTEND SERVICES TO THE HOLDERS OF MEDICLAIM POLICIES ISSUED BY THE INS URANCE COMPANIES NAMELY NATIONAL INSURANCE CO. LTD, NEW INDIA ASSURANCE CO. LTD., UNITED INDIA INSURANCE CO. LTD., AND ORIENTAL INSURANCE CO. LTD. PRIVATE LIMITED COMPANY ETC. THE ASSESSEES MAJOR ROLE IS TO SETTLE MEDICAL EXPENSES OF INSURED PERSON UNDER THE MEDICLAIM INSURANCE POLICY ISSUED BY THE AFORESAID INSURANCE COMPANY. A SURVEY WAS CONDUCTED U/S.133A DATED 06.0 1.2009 IN THE OFFICE PREMISES OF ASSESSEE AND IT WAS FOUND THAT THE ASSE SSEE FAILED TO DEDUCT TDS FROM PAYMENT OF THE BILLS RAISED BY HOSPITAL. ACCOR DINGLY, THE AO TREATED THE ASSESSEE AS ASSESSEE IN DEFAULT FOR NON-DEDUCTION O F TDS U/S 194J OF THE ACT AND ALSO IN TERMS OF CIRCULAR NO.715/1995 DATED 08. 08.1995 ISSUED BY CBDT. THE AO THUS WORKED OUT THE AMOUNT OF TDS AS UNDER:- ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 5 FY AMOUNT PAID UNDER THE CASHLESS SCHEME TDS DEDUCTIBLE INCLUDING EC INTEREST THEREON FROM 01.01.07 TOTAL AMOUNT PAYABLE 06-07 12,10,00,000 1,24,63,000/- 63,56,130 18818130 THE AO RAISED THE DEMAND OF TAX ALONG WITH INTEREST UNDER SECTION 201(1)/201(1A) RESPECTIVELY. 6. AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE L D. CIT(A) WHEREAS ASSESSEE SUBMITTED THAT THE PROVISION OF SEC. 194J ARE ATTRACTED TO THE PROFESSIONAL SERVICES BUT IN THE INSTANT CASE, ASSE SSEE IS MERELY ACTING AS AN AGENT BETWEEN THE INSURANCE COMPANIES AND HOSPITALS IN SETTLING THE CLAIM OF INSURERS (PUBLIC). AS SUCH, THE ASSESSEE IS NOT REN DERING ANY PROFESSIONAL SERVICE. THE SUBMISSION OF THE ASSESSEE CAN BE SUMM ARIZED AS UNDER :- A) THE PROFITS OF A PROFESSION ARE MAINLY DEPENDENT UPON PERSONAL QUALIFICATION. THE PURSUIT OF A PROFESSION IS AN AC TIVITY CARRIED ON BY AN INDIVIDUAL THROUGH THE APPLICATION OF PERSONAL KILL AND INTELLIGENCE. SINCE A HOSPITAL IS AN ARTIFICIAL ENTITY, IT CANNOT CARRY ON A PROFESSION. B) ALTHOUGH THE DIRECTORS OR EMPLOYEES OF A COMPAN Y OR THE PARTNERS OF A FIRM RUNNING THE HOSPITAL CAN INDIVIDUALLY CARRY ON PROFESSION, THE COMPANY OR FIRM ITSELF CANNOT CARRY ON A PROFESSION . C) THE ACTIVITIES UNDERTAKEN WITH A PROFIT MOTIVE BY A HOSPITAL ARE RELATED TO BUSINESS AND NOT TO PROFESSION. D) ANY KIND OF COMMERCIAL ACTIVITY TELESCOPED TO P ROFESSIONAL ACTIVITY OUGHT TO BE UNDERSTOOD AS A BUSINESS. E) HOSPITALS PROVIDING VARIOUS MEDICAL SERVICES AN D HAVING SEVERAL DOCTORS SPECIALIZED IN DIFFERENT FIELDS FOR RENDERING PROFE SSIONAL SERVICES TO PATIENTS ESSENTIALLY CARRY ON BUSINESS WITH THE HEL P OF THE PROFESSIONALS. THE ASSESSEE ALSO FILED BEFORE LD. CIT(A) A STATEME NT SHOWING BREAK-UP OF ABOUT 100 INVOICES OF HOSPITALS SETTLED BY THE APPE LLANT UNDER THE CASH-LESS SCHEME. REFERRING TO THIS STATEMENT, THE ASSESSEE H AS POINTED OUT THAT THE ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 6 INVOICES OF THE HOSPITALS SETTLED BY THE APPELLANT HAVE SEVERAL COMPONENTS VIZ. BED / ROOM CHARGES, OT CHARGES, MEDICINE / IMPLANT CHARGES, PATHOLOGY / DIAGNOSTIC / X-RAY CHARGES DOCTORS FEES, MISCELLAN EOUS CHARGES TOWARDS SPECIAL ATTENDANTS / MEAL ETC. IT IS NOTICED THAT I N MANY CASES DOCTORS FEES PERTAINED TO MORE THAN ONE DOCTOR AND IN MOST OF TH E CASES THERE WAS NO QUESTION OF DEDUCTION OF TAX BY THE HOSPITAL AS THE PROFESSIONAL FEES OF THE DOCTORS WERE LESS THAN THE THRESHOLD LIMIT PRESCRIB ED IN SEC. 194J FOR THE PURPOSE OF DEDUCTION OF TDS. THE ASSESSEE HAS ALSO REFERRED TO THE PROVISIONS OF SECTION 204 OF THE IT ACT WHICH DEFIN ES THE WORDS PERSON RESPONSIBLE FOR PAYING USED IN SECTION 194J OF THE IT ACT. AS PER SECTIO N 204(III), THE PERSON RESPONSIBLE FOR DEDUCTING TDS FROM FEES FOR PROFESSIONAL SERVICES IN TERMS OF SECTION 194J IS THE PAYER HIMS ELF OR IF THE PAYER IS A COMPANY, THE COMPANY ITSELF INCLUDING THE PRINCIPAL OFFICER THEREOF. THE ASSESSEE HAS POINTED OUT THAT THE PROFESSIONAL FEES PAYABLE TO THE DOCTORS/ SURGEON ARE ACTUALLY PAID BY THE HOSPITAL, WHO ARRA NGES THEIR SERVICES AND CONSEQUENTLY IN TERMS OF SECTION 204(III) OF THE IT ACT, IT IS THE PERSON RESPONSIBLE FOR DEDUCTING TDS FROM PAYMENTS TO THE DOCTORS. THE ASSESSEE ALSO ARGUED THAT THE HOSPITAL GETS REIMBURSEMENT OF PROFESSIONAL FEES PAID BY IT TO THE DOCTORS FROM THE INSURED PATIENT OR ON HI S BEHALF FROM THE TPA. SINCE THE TPA IS NOT THE PAYER, IT HAS NO RESPONSIBILITY TO DEDUCT TDS FROM THE PROFESSIONAL FEES PAID TO THE DOCTORS. HOWEVER, LD. CIT(A) CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE GAVE PARTLY REL IEF TO ASSESSEE BY OBSERVING AS UNDER:- 13. DECISION I HAVE PERUSED THE ORDERS UNDER SECTION 201(1)/201( 1A) OF THE IT ACT PASSED BY THE AO AND CAREFULLY CONSIDERED THE SUBMI SSIONS OF THE AR, BOTH ORAL AND WRITTEN. KEEPING IN VIEW THE FACTS AN D CIRCUMSTANCES OF THE CASE, IT APPEARS TO ME THAT THESE APPEALS INVOL VE THE FOLLOWING COMMON QUESTIONS OF LAW AND FACT. (A) WHETHER THE HOSPITAL TO WHOM THE APPELLANT TPA MADE PAYMENTS UNDER CASH-LESS SCHEME WAS RENDERING PROFESSIONAL S ERVICE TO THE INSURED PATIENTS OR IT WAS ENGAGED IN BUSINESS ACTI VITIES. ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 7 (B) WHETHER THE AMOUNTS RECEIVED BY THE HOSPITAL FR OM THE APPELLANT TPA UNDER THE CASH-LESS SCHEME REPRESENTED ITS BUSI NESS RECEIPT OR IT WAS IN THE NATURE OF FEES FOR PROFESSIONAL SERVI CES (C) WHETHER IN TERMS OF PROVISION OF SEC. 194J OF T HE IT ACT THE APPELLANT TPA COMMITTED ANY DEFAULT FOR ITS FAILURE TO DEDUCT TDS FROM THE PAYMENTS MADE BY IT TO THE HOSPITAL. (D) WHETHER THE APPELLANT TPA WAS DEEMED TO BE AN A SSESSEE IN DEFAULT WITHIN THE MEANING OF SEC. 201(1) OF THE IT ACT FOR ITS FAILURE TO DEDUCT TDS FROM PAYMENTS MADE BY IT TO THE HOSPI TAL UNDER THE CASH-LESS SCHEME. 14. BEFORE DISCUSSING THE ABOVEMENTIONED QUESTIONS OF LAW, IT WOULD BE RELEVANT TO REFER TO SEC. 194J OF THE IT ACT IN TER MS OF WHICH THE APPELLANT WAS REQUIRED TO DEDUCT TDS AS HELD BY THE AO. SEC. 194J (AFTER EXCLUDING THE PORTION NOT RELEVANT FOR DECID ING THESE APPEALS PROVIDES THAT- ANY PERSON NOT BEING AN INDIVIDUAL OR HUF WHO IS RE SPONSIBLE FOR PAYING TO A RESIDENT ANY SUM BY WAY OF:- (A) FEES FOR PROFESSIONAL SERVICES OR (B) . . .. . (C) (D) .. SHALL AT THE TIME OF CREDIT OF SUCH SUM TO THE ACCO UNT OF THE PAYEE OR AT THE TIME OF PAYMENT THEREOF IN CASH OR BY ISSUE OF A CHEQUE OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, DEDUCT AN AMOUNT EQUAL TO 10% OF SUCH SUM AS INCOME TA ON INCOME COMPRISED TH EREIN. PROVIDED THAT NO DEDUCTION SHALL BE MADE UNDER THIS SECTION (A) (B) WHERE THE AMOUNT OF SUCH SUM OR AS THE CASE MAY BE THE AGGREGATE OF THE AMOUNTS OF SUCH SUM CREDITED OR PA ID OR LIKELY TO BE CREDITED OR PAID DURING THE FIN. YEAR BY THE AFO RESAID PERSON TO THE ACCOUNT OF OR TO THE PAYEE DOES NOT EXCEED RS.2 0,000 IN THE CASE OF FEES FOR PROFESSIONAL SERVICES REFERRED TO IN CLAUSE(A). IN THE EXPLANATION BELOW SEC. 194J, IT HAS BEEN PRO VIDED THAT FOR THE PURPOSE OF THIS SECTION PROFESSIONAL SERVICES:MEA NS SERVICES RENDERED BY A PERSON IN THE COURSE OF CARRYING ON LEGAL, MED ICAL, ENGINEERING .. OR SUCH OTHER PROFESSION AS IS NOTIFIED BY THE BOAR D FOR THE PURPOSES OF SECTION 44AA OR OF THIS SECTION. RULE 6F DEALS WITH BOOKS OF ACCOUNT AND OTHER DOCUMENTS TO BE KEPT BY PERSONS CARRYING ON CERTAIN PROFESSIONS. 15. ON GOING THROUGH THE PROVISIONS OF SECTION 194J OF THE IT ACT, IT IS CLEAR THAT IN TERMS OF THIS SECTION TDS IS REQUIRED TO BE DEDUCTED FROM ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 8 FEES FOR PROFESSIONAL SERVICES RENDERED IN THE COUR SE OF CARRYING ON MEDICAL PROFESSION. DURING THE HOSPITALIZATION OF A PATIENT, THE HOSPITAL ARRANGES FOR PROFESSIONAL SERVICES OF A PHYSICIAN/S URGEON FOR EXAMINING THE PATIENT AND PRESCRIBING MEDICINES ETC. FOR HIM. AS SUBMITTED BY THE AR, THE BILLS PREPARED BY THE HOSPITAL INCLUDE NOT ONLY THE PROFESSIONAL FEES PAID BY IT BUT ALSO CHARGES FOR VARIOUS OTHER SERVICES PROVIDED TO THE PATIENT BY THE HOSPITAL E.G. ROOM RENT, MEAL CH ARGES, CHARGES FOR DIAGNOSTIC TESTS, MEDICINES ETC. THE CONSOLIDATED B ILL PREPARED BY THE HOSPITAL THEREFORE REPRESENTS ITS COMPOSITE BUSINES S RECEIPTS INCLUDING FEES PAID TO DOCTORS AS PROFESSIONAL CHARGES OR PRO FESSIONAL FEES. THE AR OF THE APPELLANT HAS ALSO DRAWN MY ATTENTION TO A DECISION OF THE HON'BLE INCOME TAX APPELLATE TRIBUNAL A-BENCH HYDER ABAD IN THE CASE OF AROGYA SRI HEALTH CARE TRUST VS. INCOME TAX OFF ICER, WARD-14(2) (TDS) REPORTED IN 2012-TIOL-200-ITAT-HYD INVOLVING A SIMILAR ISSUE WHICH IS UNDER APPEAL. IN THIS CASE THE ASSESSEE HA S BEEN A TRUST FORMED BY GOVERNMENT OF ANDHRA PRADESH WHICH ACTED AS AN INDEPENDENT NODAL AGENCY OF GOVERNMENT OF ANDHRA PR ADESH TO PROVIDE HEALTHCARE COVERAGE UNDER AROGYA SRI-II SCHEME. FOR THE PURPOSE OF ADMINISTERING THE SAID SCHEME, THE TRUST DIRECTLY M ADE PAYMENTS TO VARIOUS HOSPITALS/NURSING HOMES AS PER THE MOU IT E NTERED WITH SUCH HOSPITALS/NURSING HOMES. IN THIS CASE THE DISPUTE W AS WHETHER PAYMENTS MADE BY THE SAID TRUST TO HOSPITALS/NURSIN G HOMES FOR PROVIDING HEALTH CARE SERVICES WERE LIABLE TO DEDUC TION OF TDS U/S. 194J. A COPY OF THIS TRIBUNAL ORDER DT. 16.03.2012 HAS BEEN FILED BY THE AR IN MY RECORD. IN THIS CASE THE HON'BLE ITAT HAS HELD AS FOLLOWS:- IT IS ONLY THE ELEMENT OF FEE FOR PROFESSIONAL S ERVICES COMPRISED IN EACH OF THE PAYMENT MADE BY ASSESSEE T RUST TO THE HOSPITALS WHICH FALLS WITHIN THE SCOPE OF S. 194J O F THE ACT. AS CANVASSED BY THE LEARNED COUNSEL FOR THE ASSESSEE, ELEMENTS OF PAYMENT TOWARDS BED CHARGES, MEDICINES, FOLLOW UP S ERVICES, OUTPATIENT SERVICES, TRANSPORTATION CHARGES, IMPLAN TS, EXPENDITURE INCURRED FOR CONDUCTING CAMPS AT VILLAGE LEVELS, DO NOT STRICTLY FALL WITHIN THE SCOPE OF FEE FOR PROFESSIONAL SERVICES WHICH ALONE CAN BE CONSIDERED AS FALLING WITHIN THE SCOPE OF TH E PROVISIONS OF S.194J OF THE ACT. 16. KEEPING IN VIEW THE DECISION OF THE HON'BLE TRI BUNAL REFERRED TO ABOVE, IMPUGNED ORDER THEREFORE HOLD THAT IT IS ONL Y THE ELEMENT OF FEES FOR PROFESSIONAL SERVICES COMPRISED IN EACH OF THE PAYMENT MADE BY THE ASSESSEE COMPANY TO THE HOSPITALS/INSTITUTIONS WHIC H FALLS WITHIN THE SCOPE OF SEC. 194J OF THE ACT. AS CANVASSED BY THE LEARNED COUNSEL FOR THE ASSESSEE, ELEMENTS OF PAYMENT TOWARDS ROOM SERV ICES MEDICINES, OT CHARGES, INVESTIGATION AND PROCEDURE, IMPLANTS, OTHER EXPENSES, ETC. DO NOT STRICTLY FALL WITHIN THIS SCOPE OF FEE FOR PROFESSIONAL SERVICES ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 9 WHICH ALONE CAN BE CONSIDERED AS FALLING WITHIN THE SCOPE OF PROVISIONS OF SEC. 194J OF THE ACT. ACCORDINGLY, AO IS DIRECTE D TO BIFURCATE THE PAYMENTS MADE BY THE ASSESSEE COMPANY TO THE HOSPIT ALS/INSTITUTIONS INTO VARIOUS ELEMENTS AS NOTED ABOVE AND CONFINE TH E DEMAND RAISED IN TERMS OF SEC. 201(1) OF THE ACT ONLY TO PAYMENTS WH ICH ASSUMED THE NATURE OF FEES FOR PROFESSIONAL SERVICES AS NOTED ABOVE. THE ASSESSING OFFICER SHALL EXAMINE EACH OF PAYMENT MAD E BY ASSESSEE COMPANY IN THE CASE OF FEES FOR PROFESSIONAL SERVICES AND IN CASE WHERE FEES FOR PROFESSIONAL SERVICES EXCEEDS RS.20,000/- THEN ONLY TDS PROVISIONS U/S. 194J SHOULD BE APPLIED. AS SESSING OFFICER IS ACCORDINGLY DIRECTED TO AMEND HIS ORDER U/S. 201 OF THE IT ACT. THEREFORE, THIS GROUND IS PARTLY ALLOWED. AGGRIEVED BY THIS ORDER OF LD. CIT(A), BOTH ASSESSE E AND REVENUE HAVE COME UP IN APPEAL BEFORE US IN ITA NOS. 1156 TO 1158/KOL /2012 (ASSESSEES APPEALS) AND IN ITA NOS. 1760 TO 1762/KOL/2012 (REV ENUES APPEALS) RESPECTIVELY. THE GROUNDS RAISED BY ASSESSEE PER IT S APPEAL READS AS UNDER:- 1) A) THAT THE LD. CIT(A) ERRED IN HOLDING THAT T HE APPELLANT- COMPANY WAS REQUIRED TO DEDUCT TAX AT SOURCE US 194 J ON THE ELEMENT OF FEES FOR PROFESSIONAL SERVICES COMPRISED IN THE BILL OF HOSPITAL / NURSING HOME. B) THAT SINCE ADMITTEDLY, THE HOSPITALS & NURSING H OMES ALREADY DEDUCTED TAX AT SOURCE WHILE MAKING PAYMENTS OF PRO FESSIONALS FEES TO THE DOCTORS, THE APE TP CANNOT BE HELD BY T HE LD. CIT(A) AS THE PERSON RESPONSIBLE FOR PAYING AND DEDUCTING TDS WITHIN THE MEANING OF SECTION 204(III) READ WITH SE CTION 194J OF THE IT CT ON ITS PAYMENTS TO THE HOSPITAL / NURSING HOM E. C) THAT THE ORDER OF THE LD. CIT(A) ON THIS ISSUE S HOULD ACCORDINGLY BE REVERSED. 2) IN VIEW OF GROUND NOS. 1(A), (B) AND (C) ABOVE SINCE THERE WAS NO LIABILITY ON THE PART OF THE APPELLANT TO DEDUCT TA X AT-SOURCE, THE DIRECTION CONTAINED IN PARA 17 OF THE CIT(A)S ORDE R IS ARBITRARY AND UNCALLED FOR. 3) THAT THE ORDER OF THE LD. CIT(A) TO THIS EXTENT MAY ACCORDINGLY BE MODIFIED AND YOUR APPELLANT BE GIVEN SUCH RELIEF(S) AS PRAYED FOR. 7. THE GROUNDS RAISED BY REVENUE PER ITS APPEAL IN ITA NO.1760/KOL/2012 READS AS UNDER:- ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 10 1. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE , WHETHER THE CIT(A) WAS CORRECT IN HOLDING THAT THE TOTAL PAYMENT MADE BY THE ASSESSEE- TPA TO VARIOUS HOSPITALS/INSTITUTIONS BE SEGREGATED INTO PROFESSIONAL FEES/PROFESSIONAL CHARGES AND OTHER BUSINESS RECEI PTS WHEREAS IN FACTS THERE IS NO SEGREGATION OF SUCH CHARGES WITH THE DE DUCTOR ASSESSEE AS ADMITTED BY HIM WITH SUPPORTING RECORDS. 2. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) HAS ERRED IN DIRECTING THE AO TO EXAMINE EACH PAYMENT MADE BY THE DEDUCTOR ASSESSEE TO THE HOSPITALS AND APPLY THE PROVISION O F SECTION 194J ONLY IN CASES WHERE THE PAYMENTS EXCEEDS RS.20,000/-. SOLITARY ISSUE RAISED BY ASSESSEE IN ALL THE GROUND S OF APPEAL IS THAT LD. CIT(A) ERRED IN HOLDING THAT ASSESSEE WAS LIABLE TO DEDUCT TAX DEDUCTED AT SOURCE (TDS) U/S. 194J OF THE ACT ON THE ELEMENT OF FEES FOR PROFESSIONAL SERVICES COMPRISE IN THE BILL OF HOSPITAL / NURSING HOME AND ISSUE RAISED BY REVENUE IS THAT LD. CIT(A) OUGHT NOT TO HAVE DIRECT ED SEGREGATION OF PAYMENT MADE BY ASSESSEE TO HOSPITALS TOWARDS PROFESSIONAL FEES AND OTHER PAYMENTS AND FURTHER HELD THAT ASSESSEE IS LIABLE TO TDS ONL Y ON THE PAYMENT MADE AS PROFESSIONAL FEES. 8. WE FIND THAT THE ISSUE RAISED BY THE ASSESSEE AN D REVENUE HAS BEEN SETTLED BY HONBLE ITAT HYDERABAD IN THE CASE OF AR OGYA SRI HEALTH CARE VS. INCOME TAX OFFICER REPORTED IN 51 SOT 0079, WHERE T HE HONBLE ITAT HYDERABAD HAS HELD AS UNDER : 22. AS FOR THE QUANTUM OF THE DEMAND RAISED BY THE ASSESSING OFFICER UNDER S.201 OF THE ACT, WE FIND SOME FORCE IN THE C ONTENTION OF THE ASSESSEE THAT IT IS ONLY THE ELEMENT OF FEE FOR PRO FESSIONAL SERVICES COMPRISED IN EACH OF THE PAYMENT MADE BY ASSESSEE T RUST TO THE HOSPITALS WHICH FALLS WITHIN THE SCOPE OF S.194J OF THE ACT. AS CANVASSED BY THE LEARNED COUNSEL FOR THE ASSESSEE, ELEMENTS OF PAYMENT TOWARDS BED CHARGES, MEDICINES, FOLLOW UP S ERVICES, OUTPATIENT SERVICES, TRANSPORTATION CHARGES, IMPLANTS, EXPENDI TURE INCURRED FOR CONDUCTING CAMPS AT VILLAGE LEVELS, DO NOT STRICTLY FALL WITHIN THE SCOPE OF ' FEE FOR PROFESSIONAL SERVICES ' WHICH ALONE CAN BE CONSIDERED AS FALLING WITHIN THE SCOPE OF THE PROVISIONS OF S.194 J OF THE ACT. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE C IT(A) ON THIS ASPECT, AND DIRECT THE ASSESSING OFFICER TO BIFURCATE THE P AYMENTS MADE BY THE ASSESSEE TRUST TO THE HOSPITALS INTO VARIOUS ELEMEN TS AS NOTED ABOVE, ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 11 AND CONFINE THE DEMAND RAISED IN TERMS OF S.201(1) OF THE ACT, ONLY TO THE PAYMENTS WHICH ASSUME THE NATURE OF FEE FOR PRO FESSIONAL SERVICES, AS NOTED ABOVE IN VIEW OF ABOVE, WE ARE IN AGREEMENT WITH THE ORDE R OF LD. CIT(A) WITH REGARD TO THE LIABILITY OF THE TDS ON THE ASSESSEE FOR THE ELEMENT OF FEES FOR THE PROFESSIONAL SERVICES COMPRISED IN THE BILL OF HOSP ITAL/ NURSING HOME. HENCE THE APPEALS OF ASSESSEE AND THAT OF REVENUES APPEA LS ARE DISMISSED. NOW WE TAKE UP ASSESSEES APPEAL IN ITA NO. 643-113 9 & 1140/KOL/2016 FOR A.Y.07-08, 08-09 & 09-10 . 9. THE ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL IS THAT THE AO HAS NOT GIVEN CORRECT EFFECT TO THE DIRECTION ISSUED BY THE LD. CIT(A) BY INCLUDING INVESTIGATION AND INVESTIGATION & PROCEDURE CHARGES AS FEES FOR PROFESSIONAL SERVICES. 10. AT THE OUTSET WE FIND THAT THE LD. CIT(A) HAS P ASSED EX-PARTE ORDER ON THE GROUND THAT THE ASSESSEE FAILED TO APPEAR ON TH E DATES OF HEARING. HOWEVER WE FIND THAT THE GROUNDS RAISED BY THE ASSE SSEE ARE ARISING OUT OF THE APPEAL DISPOSED OF IN TERMS OF THE DIRECTIONS G IVEN BY THE LD. CIT(A) IN APPEAL NO. 78,79 & 80/CIT(A)-I/CIR-57/11-2 VIDE ORD ER DATED 12.7.2012. AT THIS JUNCTURE WE FIND IMPORTANT TO REPRODUCE THE DI RECTION OF THE LD. CIT(A) WHICH READS AS UNDER : IT IS ONLY THE ELEMENT OF FEES FOR PROFESSIONAL SE RVICES COMPRISED IN EACH OF THE PAYMENT MADE BY THE ASSESSEE COMPANY TO THE HOSPITALS/INSTITUTIONS WHICH FALLS WITHIN THE SCOPE OF SEC. 194J OF THE ACT. AS CANVASSED BY THE LEARNED COUNSEL FOR THE ASSESSE E, ELEMENTS OF PAYMENT TOWARDS ROOM SERVICES MEDICINES, OT CHARGES , INVESTIGATION AND PROCEDURE, IMPLANTS, OTHER EXPENSES, ETC. DO NO T STRICTLY FALL WITHIN THIS SCOPE OF FEE FOR PROFESSIONAL SERVICES WHICH ALONE CAN BE CONSIDERED AS FALLING WITHIN THE SCOPE OF PROVISION S OF SEC. 194J OF THE ACT. ACCORDINGLY, AO IS DIRECTED TO BIFURCATE THE P AYMENTS MADE BY THE ASSESSEE COMPANY TO THE HOSPITALS/INSTITUTIONS INTO VARIOUS ELEMENTS AS NOTED ABOVE AND CONFINE THE DEMAND RAISED IN TERMS OF SEC. 201(1) OF THE ACT ONLY TO PAYMENTS WHICH ASSUMED THE NATURE O F FEES FOR PROFESSIONAL SERVICES AS NOTED ABOVE. THE ASSESSING OFFICER SHALL ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 12 EXAMINE EACH OF PAYMENT MADE BY ASSESSEE COMPANY IN THE CASE OF FEES FOR PROFESSIONAL SERVICES AND IN CASE WHERE FEES FOR PROFESSIONAL SERVICES EXCEEDS RS.20,000/- THEN ONLY TDS PROVISIONS U/S. 194J SHOULD BE APPLIED. ASSESSING OFFICER IS A CCORDINGLY DIRECTED TO AMEND HIS ORDER U/S. 201 OF THE IT ACT. THEREFORE, THIS GROUND IS PARTLY ALLOWED. FROM THE ABOVE, IT IS CLEAR THAT THE LD. CIT(A) HAS GIVEN DIRECTION TO THE AO FOR NOT INCLUDING THE INVESTIGATION AND INVESTIGATION & PROCEDURE CHARGES AS PROFESSIONAL FEES FOR THE PURPOSE OF TDS UNDER 194J OF THE ACT. HOWEVER THE AO HAS EXCEEDED HIS JURISDICTION BY NOT FOLLOWING T HE DIRECTION OF THE LD. CIT(A) CORRECTLY AND HOLDING THE INVESTIGATION AND INVESTIGATION & PROCEDURE CHARGES LIABLE TO TDS UNDER SECTION 194J OF THE ACT . THEREFORE IN OUR CONSIDERED OPINION THE INVESTIGATION AND INVESTIGAT ION & PROCEDURE CHARGES ARE OUTSIDE THE PURVIEW OF TDS PROVISIONS. 10.1 HOWEVER THE LD. AR BEFORE US FILED THE AFFIDAV IT STATING THAT THE RECIPIENT HOSPITALS HAVE ALREADY DISCHARGED THEIR OBLIGATIONS TOWARDS THE TAX LIABILITY BY FILING THE RETURNS OF INCOME. THE LD. AR ALSO SUBMI TTED THE LIST OF THE HOSPITALS TO WHICH THE PAYMENTS WERE MADE DURING THE ASSESSME NT YEARS 2007-08, 2008-09 & 2009-10 BY THE ASSESSEE. IN THIS CONNECTI ON WE FIND THAT THE HONBLE SUPREME COURT IN THE CASE OF HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VS. CIT REPORTED IN 293 ITR 226 HAS HELD THAT WHERE THE PAYEE INCLUDED ITS RECEIPT IN THE BOOKS OF ACCOUNTS AND PAYS THE T AX THEREON THEN THE PAYER CANNOT BE TREATED AS ASSESSEE IN DEFAULT FOR NON DE DUCTION OF TDS. THE RELEVANT EXTRACT OF THE ORDER IS PRODUCED BELOW : IT IS REQUIRED TO NOTE THAT THE DEPARTMENT CONCEDE D BEFORE THE TRIBUNAL THAT THE RECOVERY COULD NOT ONCE AGAIN BE MADE FROM THE TAX DEDUCTOR WHERE THE PAYEE INCLUDED THE INCOME ON WHICH TAX WA S ALLEGED TO HAVE BEEN SHORT DEDUCTED IN ITS TAXABLE INCOME AND PAID TAXES THEREON. THERE IS NO DISPUTE WHATSOEVER THAT P CORPN. HAD AL READY PAID THE TAXES DUE ON ITS INCOME RECEIVED FROM THE APPELLANT AND HAD RECEIVED REFUND FROM THE TAX DEPARTMENT. THE TRIBUNAL CAME T O THE RIGHT CONCLUSION THAT THE TAX ONCE AGAIN COULD NOT BE REC OVERED FROM THE APPELLANT (DEDUCTOR-ASSESSEE) SINCE THE TAX HAS ALR EADY BEEN PAID BY THE RECIPIENT OF INCOME. THE ORDER PASSED BY THE TR IBUNAL TO REOPEN THE ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 13 MATTER FOR FURTHER HEARING AS REGARDS GROUND NO. 7 HAS ATTAINED ITS FINALITY. IN THE CIRCUMSTANCES, THE HIGH COURT COUL D NOT HAVE INTERFERED WITH THE FINAL ORDER PASSED BY THE TRIBUNAL. BE THA T AS IT MAY, THE CIRCULAR NO. 275/201/95-IT(B), DT. 29TH JAN., 1997 ISSUED BY THE CBDT SHOULD PUT AN END TO THE CONTROVERSY. IN THE CIRCUM STANCES, IT IS NOT NECESSARY TO GO IN DETAIL AS TO WHETHER THE TRIBUNA L COULD HAVE AT ALL REOPENED THE APPEAL TO RECTIFY THE ERROR APPARENT O N THE FACE OF THE RECORD. CIT VS. HINDUSTAN COCA COLA BEVERAGES (P) LTD. (2007) 207 CTR (DEL) 119 SET ASIDE. IN VIEW OF ABOVE AND IN THE INTEREST OF JUSTICE, WE ARE INCLINED TO RESTORE THE ISSUE TO THE FILE OF THE AO FOR FRESH ADJUDICATION AS PER LAW WITH THE DIRECTION TO VERIFY WHETHER THE PAYEE HAS INCLUDED THE PAYMENT I N ITS BOOKS AND PAID THE TAX THEREON BY FILING IN ITS INCOME TAX RETURN. THE REFORE WE ARE INCLINED TO RESTORE THIS ISSUE TO THE FILE OF AO FOR FRESH ADJU DICATION AS PER LAW IN TERMS OF THE DIRECTION STATED ABOVE. HENCE, THE GROUNDS RAIS ED BY ASSESSEE IN ALL THREE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSE. 11. WE ALSO FIND THAT THE LD. CIT(A) HAS ALSO PASSE D THE EX-PARTE ORDER IN THE INSTANT CASES BEFORE US. BUT WE HAVE RESTORED T HE ISSUE TO THE AO TO AVOID MULTIPLE LITIGATIONS. HENCE, WE ARE NOT INCLINED TO ADJUDICATE OTHER GROUNDS OF APPEAL OF THE ASSESSEE. 12. IN THE RESULT, APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 13. IN COMBINE RESULT, ASSESSEES APPEALS IN ITA NO. 64 3, 1139 & 1140/KOL/2016 ARE ALLOWED FOR STATISTICAL PURPOSE A ND THAT OF REMAINING APPEALS OF ASSESSEE AND APPEALS OF REVENUE ARE DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT 09/ 12/2016 SD/- SD/- (#$) () (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR.P.S &'(- 09 / 12 /201 6 ITA NO.643, 1139-40/K/16, 1156-58/K/12 & 1760-1762/ K/12 A.YS. 2007-08 TO 2009-10 M/S HERITAG HEALTH TPA PVT. LTD. VS. ITO WD- 2(3)SLG./DCIT((TDS) CIR-57 KOL. PAGE 14 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S HRITAGE HEALTH TPA PVT. LTD. 3 NETAJI SUBHAS ROAD, KOLKATA-01 2. /REVENUE-ITO, WARD-2(3), SILIGURI/DCIT, (TDS), CIRC LE-57, KOLKATA/ACIT (TDS), CIR- 57, 10B, MIDDLETO N ROW, KOLKATA 3.'0'12 3 / CONCERNED CIT KOLKATA 4. 3- / CIT (A) KOLKATA 5.6 78$$12, 12!, / DR, ITAT, KOLKATA 6.8;<=> / GUARD FILE. BY ORDER/ , /TRUE COPY/ /' 12!,