TMI Blog2018 (7) TMI 2072X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. by Sanghi Industries Ltd. (SIL) and the TDS was deducted and paid by the concerned assessee - SIL. Considering the above, it cannot be said that the learned CIT (A) as well as the learned Tribunal committed any error in deleting such dis-allowance. Dis-allowance on account of lease rental payments - dis-allowance u/s 37(1) on account of operating and maintenance charges and repairs and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. JUDGMENT M.R. Shah, J. - Feeling aggrieved and dissatisfied with the impugned order dated 30.09.2016 passed by the learned Income Tax Appellate Tribunal, Ahmedabad B Bench, Ahmedabad (hereinafter referred to as Tribunal ) in ITA No.2516/Ahd/2012 for the Assessment Year 2009-10, the Revenue has preferred the present Tax Appeal with following proposed q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. We have heard Mrs. Bhatt, learned Counsel appearing on behalf of the Revenue at length. We have considered in detail the assessment order passed by the Assessing Officer, the order passed by the learned CIT (A) as well as the order passed by the learned Tribunal and the reasonings and findings recorded by the learned CIT (A) as well as the learned Tribunal. 3. Now, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d CIT (A) as well as the learned Tribunal committed any error in deleting such dis-allowance. 4. Now, so far as the proposed question No. B viz. deleting dis-allowance made on account of lease rental payments, dis-allowance of ₹ 70 lakh under Section 37(1) of the IT Act on account of operating and maintenance charges and repairs and maintenance charges of ₹ 60 lakh under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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