ACIT TDS Vs. APOLLO DKV INSURANCE CO. LTD.

JUDGEMENT

(1.) THE department has preferred appeal and the assessee has filed cross objection against the order dated 21 -03 -2012, passed by the CIT(Appeals), Faridabad in appeal No. 145/GGN/2009 -10 for A.Y. 2009 -10.

(2.) BRIEF facts of the case are that the assessee is an insurance company and had entered into contracts with various hospitals for treatment of its policy holders. Survey/TDS inspection u/s. 133A(1) of the I.T. Act, 1961 was carried out on 12 -12 -2008 in the case of the assessee. In the course of inspection, it was noticed that the assessee had made the following payments to various hospitals for the professional services rendered by the hospitals to the policy holders of the assessee:

(3.) THEREFORE , ground Nos. 2 and 3 of the cross objection filed by the assessee are dismissed. As far as ground Nos. 1 & 4 are concerned, they will be considered while deciding the appeal filed by department because ld. CIT(A) has partly allowed the assessee's ground of appeal.