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TMI Blog2018 (12) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... evani 1. All these appeals filed by the revenue under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") are directed against the common order dated 13.04.2018 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "A" (hereinafter referred to as the "Tribunal") in ITA No.2519/Ahd/2015, ITA No.3036/Ahd/2013 and ITA No.2759/Ahd/2013 for assessment years 2008-09, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the first appellate authority in the case of Gujarat Co-operative Milk Marketing Federation Ltd. relevant to assessment year 2008- 09, which was carried before the Tribunal and was decided in favour of the assessee in ITA No.1977/Ahd/2012 read with Miscellaneous Application No.118/Ahd/2017. The Tribunal maintaining parity with the decision of the Coordinate Bench, has accordingly found no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re incurred by the assessee is not capital in nature. The above decision would, therefore, be squarely applicable to the facts of the present case. 5. Under the circumstances, for the reasons recorded in the judgment and order dated 22.10.2018 passed by this court in Tax Appeals No.1266 of 2018 and 1267 of 2018, it is not possible to state that the impugned order passed by the Tribunal gives ris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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