TMI Blog2017 (12) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... ven the amounts that were brought to tax by the CIT (A) - Held that:- This Court is of the opinion that the ITAT’s finding on this aspect cannot be faulted. The Supreme Court in Alembic Chemical Works Company Limited, CIT [1989 (3) TMI 5 - SUPREME COURT] enunciates the principles that having regard to the very similitude of the business and commercial activities, it is difficult to characterize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent : Mr Aditya Vohra, Advocate O R D E R CM Nos.47028/2017 CM No.47031/2017 (exemption) Allowed, subject to all just exceptions. ITA 1184/2017 CM No.47026/2017(condonation of delay) ITA 1185/2017 CM No.47027/2017(condonation of delay) ITA 1188/2017 CM No.47030/2017(condonation of delay) 1. The Revenue urges three questions of law in these appeals for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ream even by upholding part of the expenditure in respect of the Assessment Year 2006-2007. The Income Tax Appellate Tribunal (ITAT), however, set aside even the amounts that were brought to tax by the CIT (Appeals). 2. The ITAT relied upon several judgments of various High Courts, especially, those judgments that dealt with repairs and maintenance in the case of Hotel Properties (CIT versus Da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
