JUDGMENT

K.S. Jhaveri, J. - In both these appeals common question of law and facts are involved hence they are decided by this common judgment.

2. By way of these appeals, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee and reversing the view taken by the CIT(A).

3. In other appeal (9/2014), the tribunal has by majority of three members decided against the assessee. Therefore, this appeal is preferred.

4. The facts of the case are that assessee/appellant company is running a hospital namely Escorts Heart Institute & Research Centre Ltd. at Jawarhar Lal Nehru Marg, Jaipur now known as Fortis Hospital and having its registered office at Okhla Road, New Delhi. The appellant entered into several agreements/contracts for running this hospital, such as agreement for providing medicines to in-patients, providing facilities for various treatments, cleaning, gardening, manpower at the hospital etc. The hospital also engages doctors in the category of empanelled doctors and retainers in different specialities for providing expertise professional services.

4.1 The TDS survery was carried out in appellant''s case o