2017 (12) TMI 1608

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Mr Rahul Chaudhary, Advocates For the respondent : Mr Aditya Vohra, Advocate O R D E R CM Nos.47028/2017 & CM No.47031/2017 (exemption) Allowed, subject to all just exceptions. ITA 1184/2017 & CM No.47026/2017(condonation of delay) ITA 1185/2017 & CM No.47027/2017(condonation of delay) ITA 1188/2017 & CM No.47030/2017(condonation of delay) 1. The Revenue urges three question....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll entirely in the Revenue stream even by upholding part of the expenditure in respect of the Assessment Year 2006-2007. The Income Tax Appellate Tribunal (ITAT), however, set aside even the amounts that were brought to tax by the CIT (Appeals). 2. The ITAT relied upon several judgments of various High Courts, especially, those judgments that dealt with repairs and maintenance in the case of Ho....