High Court of Karnataka Allows TPA's Appeal in TDS Dispute — Payments to Hospitals Not Subject to TDS Under Section 194J of Income Tax Act, 1961. Third Party Administrator (TPA) acting as a conduit between insurer and hospitals does not make 'professional services' payment to hospitals, hence no obligation to deduct tax at source.
12 Oct 2020The appellant, TTK Healthcare TPA Private Limited, a Third Party Administrator (TPA), filed an appeal under Section 260A of the Income Tax Act, 1961 a...






