HC slams revenue for raising questions which were already dealt with by division bench

IT: Division Bench of High Court in case of same assessee in earlier year held that Third Party Administrators (TPA), engaged in business of providing health insurance claim services, is required to deduct tax at source under section 194J in respect of payments made by it to hospitals. Further, it held that from plain reading of section 40(a)(ia) it is evident that failure to deduct tax at source in absence of same having been claimed as expenditure while determining income,

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