2018 (7) TMI 2072

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....ieved 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 questions of law. "[A] Whether the Appellate Tribunal is right in law and on fact....

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....essment 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 the tune of Rs. 4,24,30,623/- by the learned CIT (A) and confirmed by the learned Trib....

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....s-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 assessee is concerned, it is required to be noted that in the year under consideration, no TD....