https://www.taxtmi.com/caselaws?id=326289 The High Court upheld the decisions of the CIT(A) and the Income Tax Appellate Tribunal, dismissing the revenue's appeal. The Court found no evidence of collusive agreements and emphasized the separate entity status of the assessee company and its subsidiary. The Tribunal's decision was deemed thorough and without errors, leading to the conclusion that no substantial question of law arose, resulting in the dismissal of the appeal regarding the addition of maintenance charges to the assessee's income for Assessment Year 2009-10. en-us Fri, 01 Apr 2016 00:00:00 +0530 Mon, 11 Apr 2016 21:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326289 The High Court upheld the decisions of the CIT(A) and the Income Tax Appellate Tribunal, dismissing the revenue's appeal. The Court found no evidence of collusive agreements and emphasized the separate entity status of the assessee company and its subsidiary. The Tribunal's decision was deemed thorough and without errors, leading to the conclusion that no substantial question of law arose, resulting in the dismissal of the appeal regarding the addition of maintenance charges to the assessee's income for Assessment Year 2009-10. Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326289