2012 (1) TMI 377

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.... For the Respondent: Sri Subash Agarwal ORDER N. Vijayakumaran,   Both these appeals for assessment years 2006-07 & 2007-08 are by the department against the orders of Ld. C.I.T.(A)-XII, Kolkata dated 29/12/2010.    2. The first ground is on allowing of deductions of Rs. 1,52,77,467/- and Rs. 2,48,98,146/- by the ld. C.I.T.(A), which were disallowed by the ld. A.O. u/s....

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..../2009 in the case of the sister concern of the assessee, viz., Vantage Advertising Pvt. Ltd. in ITA Nos. 1054 & 1055/Kol/2008 held that the bus shelters, toilet blocks etc. were functionally necessary and part & parcel of highway infrastructure.  Therefore, respectfully following the above decisions of the Tribunal, we confirm the orders of ld. C.I.T.(A) for the assessment years under appeal ....