ITAT lays down test to decide TDS liability of diagnostic lab on discount given to hospitals

IT : Liability of assessee Diagnostic laboratory to deduct TDS u/s 194H from discounts paid to hospitals/labs in respect of diagnostic testing charges received by it depends (a) as to how the hospitals/laboratories have approached the assessee, i.e. whether on the specific instruction of the patient or on its own. (b) whether the laboratories/hospitals are dedicated to the assessee only or not, i.e., whether they have such kind of business link with the competitors of the assessee or not.