2017 (1) TMI 1832

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..... ishra­II,J. For Appellant :­ Sidharth Dhaon For Respondent :­ Abhinav Mehrotra 1. Heard Mr. Sidharth Dhaon, learned counsel for Revenue and Sri Abhinav Mehrotra, learned counsel appearing for Assessees in all these appeals and perused the record. 2. All these appeals have arisen from judgment and order dated 21.10.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench 'B', L .....

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..... eady been decided by this Court against Revenue in Income Tax Appeal No. 205 of 2015 (Commissioner of Income Tax­I, Kanpur Vs. M/s Sahyog Jan Kalyan Samiti, Kanpur) decided on 06.09.2016 following Supreme Court judgment in Sargam Cinema Vs. Commissioner of Income Tax, 2009 (2010)328 ITR 513 (SC). 5. Sri Sidharth Dhaon, learned counsel for Revenue, however, submitted that there is another judg .....

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..... . M/s Sahyog Jan Kalyan Samiti, Kanpur (supra) is concerned, we find that in the appeal preferred by Revenue, it was admitted by it that law laid down in Sargam Cinema Vs. Commissioner of Income Tax (supra) on the similar question is clearly applicable and has been answered against Revenue. In that view of the matter, following the decision in Commissioner of Income Tax­I, Kanpur Vs. M/s Sahyo .....

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