2012 (1) TMI 248

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....appeal is filed by Revenue against the order dated 27.01.2010 of the ld. CIT(A)-IV, Kolkata pertaining to A.Yr. 2006-07. 2. The grounds of appeal raised by the Revenue read as under :- 1. That on the facts and circumstances of the case, Ld. CIT(A), Kolkata has erred in law in deleting the addition of Rs. 1,63,53,280/- on account of cess on green leaf without considering the fact that expenses o....

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....d out of the amount withdrawn from NABARD. 4. That on the facts and circumstances of the case, Ld. CIT(A), Kolkata has erred in law in deleting the disallowance of Rs. 10,00,000/- from the expenses under the head 'Other Repairs' wherein the amount has actually been advances to an NGO for construction of auditorium by them and no repair work has been undertaken. 5. That on the facts and circums....

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....As regarding ground no.5, since the ld. CIT(A) has followed the judgement of Hon'ble Madras High Court in the case of CIT vs Kovai Maruthi Papers & Board Pvt. Ltd. 294 ITR 57 (Mad). We find no infirmity in the orders of the ld. CIT(A) to be interfered with. We confirm the same and dismiss ground no.5 of the revenue's appeal. 6. The only other issue is relating to ground no.4 in respect of deletio....

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....siding in such remote areas. Hence, expenses was incurred for the purpose of business. Reliance is placed on the judgement of Madras High Court in case of Madras Refineries Ltd. vs CIT reported in 266 ITR 170." 8. At the time of hearing before us, the ld. DR appearing on behalf of the revenue argued that the exact nature of the expenditure has not been properly narrated by assessee and simply deb....