2018 (7) TMI 2072

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a M. Bhatt for the Respondent. JUDGMENT M.R. Shah, J. - Feeling aggrieved and dissatisfied with the impugned order dated 30.09.2016 passed by the learned Income Tax Appellate Tribunal, Ahmedabad "B" Bench, Ahmedabad (hereinafter referred to as "Tribunal") in ITA No.2516/Ahd/2012 for the Assessment Year 2009-10, the Revenue has preferred the present Tax Appeal with following proposed question....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appearing on behalf of the Revenue at length. We have considered in detail the assessment order passed by the Assessing Officer, the order passed by the learned CIT (A) as well as the order passed by the learned Tribunal and the reasonings and findings recorded by the learned CIT (A) as well as the learned Tribunal. 3. Now, so far as the proposed question No. A viz. deleting dis-allowance to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such dis-allowance. 4. Now, so far as the proposed question No. B viz. deleting dis-allowance made on account of lease rental payments, dis-allowance of Rs. 70 lakh under Section 37(1) of the IT Act on account of operating and maintenance charges and repairs and maintenance charges of Rs. 60 lakh under Section 40(a)(ia) of the IT Act on the payments on which TDS was not deducted by the assesse....