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The Principal Commissioner of Income Tax, Delhi Versus SRL Ranbaxy Ltd.

2017 (9) TMI 746 - DELHI HIGH COURT

TDS u/s 194H/194C - TDS on discounts offered by its collection agents/franchises etc - Disallowance under Section 40(a) (ia) - Held that:- It is acknowledged by the learned counsel for the Revenue that, in view of the fact that the ITAT had allowed the Assessee’s appeal for AY 2006-07, the rectification made by the ITAT by way of the impugned order dated 31st May 2016, at the instance of the Assessee, should be sustained. The learned counsel for the Revenue states that he is not aware as to whet .....

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of ₹ 16,80,66,667/- made by the AO. Keeping in view the above facts and circumstances and following the order dated 16.12.2011 of the Tribunal in the assessee’s own Appeal for the same assessment year 2006-07, we do not find any infirmity in the order of the Ld. CIT(A). Accordingly, we affirm the same and the Ground No.1 raised by the Revenue stands rejected. No substantial question of law - ITA No. 775/2017 - Dated:- 8-9-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the Appellant : .....

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eal has nevertheless been examined on merits. 4. The challenge in this appeal is to two orders of the Income Tax Appellate Tribunal (ITAT): (i) an order dated 31st May 2016 passed by the ITAT in M.A. No. 299/Del/2015 in ITA No. 2276/Del/2012 and (ii) an order dated 7th May 2015 passed by the ITAT in ITA No. 2276/Del/2012 for Assessment Year (AY) (2008-09). 5. The question before the ITAT in the impugned order was whether the Respondent-Assessee was liable to deduct tax at source under Section 19 .....

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0th March, 2012, the CIT (A) partly allowed the appeal of the Assessee. 7. The appeal by the Revenue for AY 2008-09 was heard by the ITAT along with its appeal for AY 2006-07. In para 7 of the common order dated 7th May 2015, the ITAT noted as under:- 7. We have heard both the counsel and perused the records available on record with us, especially the orders passed by the Revenue Authorities. As regards Ground No. 1 relating to restricting the disallowance from ₹ 16,80,66,667/- to ₹ .....

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#8377; 11,78,24,030/- the assessee has accepted this amount as discount given to the Collection Centre and there is no dispute regarding this amount of discount given by the assessee. The hospitals which act as Collection Centre have the same agreement, therefore, the discount given to them also falls within the purview of section 40(a)(ia) and has to be disallowed. Keeping in view of the Ld. C1T(A) has rightly held that total disallowance of ₹ 16,80,66,667/- made by the AO, a sum of ͅ .....

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essee to file a rectification application before the ITAT seeking rectification of the aforementioned para 7. The Revenue too filed a rectification application in the order concerning AY 2006-07 contending that the issue had been decided in its favour for AY 2008-09 and that the ITAT should rectify the mistake. 9. It is acknowledged by the learned counsel for the Revenue that, in view of the fact that the ITAT had allowed the Assessee s appeal for AY 2006-07, the rectification made by the ITAT b .....

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