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TMI Blog2017 (9) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... xemptions) 1. Allowed subject to all just exceptions. C.M. No. 32841/2017 (delay in re-filing) 2. For the reasons stated in the application, the delay in re-filing the appeal is condoned. The application is disposed of. ITA No. 775/2017 & C.M. No. 32840/2017 (delay in filing) 3. Although the Court is not satisfied with the reasons given for delay in filing the appeal, the appeal has neverthel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturned income by the assessment order dated 20th December 2010, the Respondent-Assessee filed an appeal before the Commissioner of Income Tax (Appeals) ['CIT (A)']. By the order dated 20th 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 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the Collection Centre is Rs. 11,78,24,030/- as against the disallowance of Rs. 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 being ITA No.434/Del/2011 for the same assessment year 2006-07, we do not find any infirmity in the order of the Ld. CIT(A). Accordingly, we affirm t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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