- (1.) C.M. Application No. 75164 of 2015.
(2.) THIS is an application for condonation of delay. The applicant had explained satisfactorily the delay committed in filing the appeal. Therefore, we hereby condone the delay in filing the appeal. The application stands allowed.
(3.) THIS appeal is directed against the order dated 20.02.2015 as well as 11.04.2014 passed by the Income Tax Appellate Tribunal. The relevant assessment year is 2005 -2006. The assessee is carrying on the profession of Diagnostics of medical nature like C -T Scan, Ultrasound, X -Ray, etc. During the course of assessment on a verification of profit and loss account it was found that the same is debited by an amount of Rs. 33,14,317.00 under the head annual maintenance charges, besides other items and no TDS was made on the amount. Therefore, he was required to explain why the amount of payment of annual maintenance charges be not disallowed as no TDS was made on the amount paid to M/s. Wipro GE Medical Services as AMC.;