2021 (4) TMI 205

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....AM ITA. No. 1692/Del./2018 and ITA. No. 1693/Del./2018 are separate appeals by the Revenue preferred against two separate Orders of the Ld. CIT(A)-40, Delhi, Dated 14.12.2017, for the A.Ys. 2013-2014 and 2014-2015. The common grievance in both the appeals read as under: "On the facts and in the circumstances of the case and in law, Ld. CIT(A) has erred in allowing the appeal of the assessee by ....

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....ench of the Tribunal in favour of the assessee and against the Revenue in A.Ys. 2009-2010 and 2010-2011 which was followed by the Tribunal in A.Y. 2011-2012. 4. Per Contra, though the Ld. D.R. strongly placed reliance on the assessment order, but, could not bring any distinguishable decision in favour of the Revenue. 5. We have given a thoughtful consideration to the Orders of the authorities be....

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....Science Centre and Crafts Museum by contesting the ownership of land attracting rent by the assessee and claimed that they are in possession of the land and as such it is uncertain, no addition can be made. 13. Ld. CIT(A) has thrashed the facts in detail and by applying the decision rendered by various Hon'ble High Courts and Hon'ble Supreme Court, decided the issue in favour of the asse....