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TMI Blog2012 (9) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... as never been doubted - this is finding of fact and there is no illegality in the same can be pointed - against revenue. 'Building Repair & Maintenance' at Mumbai and Meerut - Held that:- Similar issue arise in M/S Milky Exports International [2010 (11) TMI 55 - ALLAHABAD HIGH COURT] case wherein the AO had earned in holding amount were not for 'Building Repair & Maintenance' at Mumbai and Meer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Tribunal, Amritsar Bench (Camp at Meerut) in I.T.A. No. 110/Del/2007, for assessment year 2003-04, on the following questions of law:- "(1) Whether on the facts and circumstances of the case the ITAT have erred in law in deleting the addition of Rs. 26, 14, 352/- u/s 40A (3) ignoring the ratio laid down by the Hon'ble Allahabad High Court in the case of CIT VS. Pahlaj Rai Daryan Mal (1991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 40A (3) of the Act. On the question of amounts spent on the repairs of the buildings, the AO was of the opinion that the expenses incurred towards repairs of the building was not allowable. 4. The CIT (A) allowed the payments made to the butchers with the findings that such payments would fall within the exceptions under Rule 6DD (f) (ii), as they were made on the purchase of animals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax vs. M/s Milky Exports International) decided on 15.11.2010, considered question no. 4, which is the same question as it has been raised as questions no. 1 and 2 in this appeal and question no. 3 also which has been raised as question no.3 held as follows:- "4. So far as the second and third questions raised by the Department are concerned, the Tribunal has recorded finding of fact again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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