1.     SUBHARAM TRUST Vs DIRECTOR OF INCOME TAX-Section 12A, 2(15) and the proviso insrererted w.e.f 1.04.2008 (Bang Lore Bench of the ITAT.

      In the case of SUBHARAM TRUST Vs DIRECTOR OF Income Tax reported in 317 ITR 85 (AT) it has been held that if some of the objects of the trust are charitable and some are not Charitable such trust would not be called for  trust is not entitled for 80G. Also see the judgment of Himachal Pardesh of Chandigarh Bench favourable to assessee reported in 35 DTR

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2.     Medi Assist TPA vs. DCIT (Karnataka High Court);- Provisions of section194J

      It has been held that under the provisions of section 194J TPAS are required to deduct TDS on the amounts paid to Hospitals since these types of charges are covered by the provisions of section194J

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CA. Kapil Goel, Moderator-Direct Taxes, Mob:9910272806, cakapilgoel@gmail.com

CA. Sidharth Jain, Co-Moderator, Mob: 9810418700, sidhjasso@yahoo.com

CA. Mukesh K Bansal, Co-Moderator-FEMA, mkak@rediffmail.com