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TMI Blog2014 (1) TMI 1834X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant by : Ms. Priti Jain Das Respondent by : Mr. K P Dewani O R D E R Per H L Karwa, President : This appeal filed by the Revenue is directed against the order of the CIT(A)-I, Nagpur, dated 30.03.2012, relating to A.Y. 2008-09. 2. In this appeal, the Revenue has raised the following grounds: 1. On the facts and in the circumstances of the case and in law, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure for charitable purposes. 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in considering expenditure incurred by the assessee on the new stadium at Jamtha as application of income for charitable purpose to the extent that this infrastructure was utilized by the assessee for its commercial purposes such as running a club, giving shops on rent etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006-07 and 2007-08 (supra), we do not find any infirmity in the order of the CIT(A) for the year under consideration. The facts of the case of present year are similar to that of the earlier years, therefore, we see no reason to interfere with the findings of the CIT(A). Respectfully following the orders of the Tribunal referred above, we do not see any merit in the appeal preferred by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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