(S.C. Dharmadhikari, J.)

1. This appeal under section 260A of the Income Tax Act, 1961 (for short “the IT Act”) is directed against the order of the Income-tax Appellate Tribunal Pune Bench “A”, Pune (hereinafter referred to as “the Tribunal”) dated 20th April, 2012. The assessment year is 200809.

2. The Tribunal had before it the Appeal, bearing ITA No.884/PN/2010 which was filed by the respondent assessee and ITA No.985/PN/2010 which was by the Revenue. The assessee's appeal was restricted to the confirmation by the Income Tax Commissioner Appeals Pune of deduction of tax under section 201 (1) amounting to Rs.80,81,586/- and consequent interest thereon under section 201 (1A) amounting to Rs.16,73,630/- in respect of doctors drawing fixed plus variable pay with written contract treating them as employees of the hospital. The second ground raised by the assessee was whether the Commissioner erred in partially confirming short deduction of tax (TDS) under section 201 (1) amounting to Rs.1,14,897/- and consequent interest of Rs.23489/- thereon under section 201 (1A) in respect of the laboratory fees paid. The impugned order proceeds to partly allow the assessee's appeal and r