Advocates:
['KAMAL KISHORE BISSA', '', 'GAJENDRA SINGH CHOUHAN', 'HARGOVIND CHANDA', 'ANJAY KOTHARI']

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JODHPUR

1. D.B. Income Tax Appeal No. 25/2019

Commissioner Of Income Tax-TDS, Jaipur

----Appellant

Versus

M/s Mewar Hospital Pvt. Ltd., Priyadarshini Nagar, Bedla Road,

Udaipur.

----Respondent

2. D.B. Income Tax Appeal No. 27/2019

Commissioner Of Income Tax-TDS, Jaipur

----Appellant

Versus

M/s Mewar Hospital Pvt. Ltd., Priyadarshini Nagar, Bedla Road,

Udaipur.

----Respondent

3. D.B. Income Tax Appeal No. 28/2019

Commissioner Of Income Tax-TDS, Jaipur

----Appellant

Versus

M/s Mewar Hospital Pvt. Ltd., Priyadarshini Nagar, Bedla

Road, Udaipur.

----Respondent

For Appellant(s)

:

Mr. Kamal Kishore Bissa Advocate.

For Respondent(s)

:

Mr. Anjay Kothari Advocate.

HON'BLE MRS. JUSTICE SABINA

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order

29/07/2021

(2 of 4)

[ITA-25/2019]

Defects pointed by the office are waived.

Appellants have filed the appeals raising following substantial

questions of law:

“(i) Whether ld. ITAT is justified in holding that the

payment to doctors engaged on regular and full time

basis was in the nature of professional fees u/s 194J and

not salary u/s 192 of Income Tax Act, 1961?

(ii) Whether ld. ITAT