TMI Blog2012 (10) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate order on the ground that the Ld. CIT(A) has erred in deleting the addition of ₹ 50,29,506/- made on account of disallowance of repair and maintenance expenses. 2. At the outset of hearing Ld. AR pointed out that first appellate order for the assessment year 2006-07 on the issue following which the Ld. CIT(A) had deleted the addition of ₹ 50,29,506/- made on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the total repairs and maintenance expenses on building, furniture and others debited to the Profit Loss account at ₹ 50,94,609/-. The AO made the said disallowance on the basis that since the assessee has claimed 30% of the licence fees under the income from house property as deduction u/s 24 of the IT Act, therefore further deduction of expenses for repairs and maintenance of building, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable will be paid by the said partnership in addition. Therefore the normal maintenance as well as the consumables in respect of the premises which were on rent was to be borne by the tenant who was occupying the said premises and using it for its own purposes. The details of expenses on repairs and maintenance of the building others repair and maintenance aggregating to ₹ 50,94,609/- as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2006-07, Ld. CIT(A) has deleted the addition. 5. Having gone through the order dated 31st January,2012 of the Tribunal (supra) for the assessment year 2006-07 in the case of assessee, relied upon by the Ld. AR, we find that an identical issue under similar facts has been decided by the Tribunal in favour of the assessee. In other words the first appellate order for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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