TMI Blog2018 (9) TMI 1845X X X X Extracts X X X X X X X X Extracts X X X X ..... act that incurring of such expenses resulted in benefit of enduring nature - capital expenditure OR revenue expenditure - HELD THAT:- Issue was adjudicated in favour of the assessee from AY 2008-09 onwards in the decisions concerning the earlier assessment years, the action of the AO in making disallowance of the expenses incurred towards an animal breeding and cooperative development expenses on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Kedia, The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-4, Vadodara ( CIT(A) in short), dated 30.09.2016 arising in the assessment order dated 18.03.2015 passed by the Assessing Officer (AO) under s. 143(3)(ii) of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13. 2. The solitary ground of Revenue s appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 order dated 13.04.2018 concerning AY 2010-11. The learned AR accordingly submitted that in view of the issue already adjudicated in favour of the assessee both by the CIT(A) as well as the ITAT in earlier years, there is nothing left for discussion afresh. 4. The learned DR simply relied upon the order of the AO in this regard. 5. A perusal of the order of the co-ordinate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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