2015 (11) TMI 1638

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....ER 1. These appeals by the Revenue are directed against the common order dated 25th July, 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.5696/Del/2011 for Assessment Year ('AY') 2008-09 and ITA No.3893/Del/2010 for AY 2007-08. 2. The Assessee is a Doctor and is carrying on his professional activities at his diagnostic centre i.e. Dr. Jaideep's Diagnostic Centre, 30 JCM DLF-I....

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....r of Income Tax (Appeals) [CIT(A)]. The CIT(A) accepted the plea of the Assessee that the payment made to M/s SRL Ranbaxy Ltd. was not liable for deduction under Section 194J of the Act. 4. The ITAT has in the impugned order dated 25th July, 2014 referred to the insertion of the second proviso to Section 40(a)(ia) of the Act by Finance Act, 2012 as discussed by Agra Bench of the ITAT in the case ....