TaxTMI 
TaxTMI 
2013 (10) TMI 779
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....and cross objections together and dispose of the same by this common order. 2. The only issue arises for consideration is addition of Rs.1,77,02,382 for the assessment year 2007-08; Rs.2,82,56,033 for the assessment year 2008-09; and Rs.2,26,09,772 for the assessment year 2009-10 towards I.P. credit. 3. Shri T.M. Sreedharan, the ld.senior counsel for the assessee submitted that at the time of admission of the patients in the hospital various utility bills generated; but the same were accounted for only at the time of discharge of the patients from the hospital. The assessing officer has taken the bills generated at the time of admission of the patients and also the bills generated at the time of discharge of the patients from the hospital....
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....ge of the patient. Therefore, this Rs.710 charged by the assessee from the patient, viz. Shri Unnikrishnan has to be taken into account only once i.e. either at the time of admission of the patient or at the time of discharge. According to the ld.senior counsel, the assessing officer has taken the amount of Rs.710 on the basis of the bill generated at the time of admission of patient as well as the bill which was generated at the time of discharge of the patient. Therefore, according to the ld.senior counsel, this is a double addition which needs to be rectified. On a query from the bench, whether the matter can be sent back to the file of the assessing officer for verification, the ld.senior counsel submitted that the assessing officer may....
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.... same time, the explanation of the assessee has to be verified by the assessing officer. 5. We have considered the rival submissions on either side and also perused the material available on record. Prima facie it appears that the assessee has generated two bills, one at the time of admission of the patient for utilities and another at the time of discharge of the patient. The claim of the assessee that the bills generated at the time of admission for utilities was also included in the discharge bill of the patient. This contention of the assessee needs to be examined after verifying the bills generated at the time of admission of the patient and the bill generated at the time of discharge from the hospital and the total receipt claimed by....