Tata Hospital not liable to pay sales tax Tata Hospital not liable to pay sales tax

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« From the Courts »

The relief under Section 80-IA should not be deducted from profits and gains of business before computing relief under Section 80HHC
The State cannot recover or hold back any tax except in accordance with law for otherwise it would be unjustly enriching itself, which is clearly impermissible.
Penalty: Concealment of income - Bona fide belief, Rejection of assessee’s claim
Computation of: undisclosed income - Income of the year below taxable limit
Delhi Tribunal pronounced recently where the parity of treatment of employees contribution with that of the employers has been ruled
Allocation of work - Representation of CIT(DRs) and Sr. DRs. before ITAT
Law of precedent: Judicial discipline-Decision of non-jurisdiction High court
Special Bench of ITAT rules on 16 Important Tax issues
Registration of: Charitable trust - Limitation for: Passing order by CIT, Effect of: Non-passing of order within specified time
SC: DTA will override the provisions of Income Tax Act
Tata Hospital not liable to pay sales tax
Punjab Govt appeal dismissed
SC: Arbitration agreements must be adhered to by the parties
Penalty:Concealment of income - Bona fide belief
Appealable Order-Challenge to intimation under s.143(1) in appeal agent regular assessment under s.143(3)
Limitation for: Re-assessment - Findings or directions in appellate order, Findings vs observations
AO does not have the jurisdiction to go beyond the net profit as per Profit & Loss account except as provided in Explanation to Sec.115JA of Income Tax Act-AO has to levy the tax only on the book profit as per the Balance Sheet

« SC: DTA will override the provisions of Income Tax Act

Punjab Govt appeal dismissed »

Tata Hospital not liable to pay sales tax

March, 21st 2008

The Supreme Court has ruled that Tata Main Hospital in Jamshedpur, a division of Tata Steel, is not liable to pay sales tax on the amount charged for medicines administered during the course of treatment of non-employee patients.

The court dismissed the Jharkhand government’s petition challenging the Ranchi high court’s judgement that held the supply of medicines, surgical items, vaccines, x-ray films and plates by Tata Main Hospital to its non-employee indoor patients was part and parcel and incidental to the medical services rendered to these patients.

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