TMI Blog2010 (11) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the capital works - 'Buiding repair at Meerut'' - Building was on rent from a person specified under section 40(A) (2)(b) and copy of Agreement was not produced to prove that the repair expenses were to be borne by the Tenant - disallowance of out of Transport charges - Inquiry Letters u/s 133(6) sent to the Transporters at the addresses furnished were either received back ' Unserved' or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sri Mohit Kumar, counsel for the assesee. The department has raised the following five substantial questions of law in the appeal. (i) Whether on the facts and in the circumstances of the case, learned Tribunal have erred in law in reducing addition to the extent of 'Waste Bones' only out of the total addition of ₹ 5,40,730/- under the Trading Account ignoring the facts that the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oring the fact that the Building was on rent from a person specified under section 40(A) (2)(b) and copy of Agreement was not produced to prove that the repair - expenses were to be borne by the Tenant and definition of the word ' Gurrent Repairs' in Section 31 of the Income Tax Act, 1961; (iv) Whether on the facts and in the circumstances, the learned Tribunal have erred in law in deleting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r concern of the asseessee in ITA No. 189/BEL/05 dated 26.10.2004 in respect of assessment year 1997-98. The department had filed ITA No. 18 of 2005 against the aforesaid judgment. It was dismissed on 1.9.2007. For the reasons given in the aforesaid judgement, the first question has no merits. 4. So far as the second and third questions raised by the Department are concerned, the Tribunal has re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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