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TMI Blog2018 (5) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... with the assessee’s cross-appeal for the instant year in which computation of ALP in respect of three international transactions, has been challenged. We are disposing off the assessee’s appeal by a separate order. Thus, it becomes evident that the ground raised by the Revenue alleging the deletion of addition of ₹ 1.50 crore and odd does not arise out of the impugned order and is hereby di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cita (P.) Ltd. (1982 (2) TMI 58 - BOMBAY High Court). His view is, therefore, countenanced. - ITA No. 2184/Del/2014 - - - Dated:- 9-5-2018 - Shri R. S. Syal, Vice President And Shri Laliet Kumar, Judicial Member Assessee By : Dr. Shashwat Bajpai, Shri Shard Agarwal, Advocates Department By : Shri Kumar Pranav, Sr. DR ORDER Per R. S. Syal, VP This appeal filed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng off the assessee s appeal by a separate order. Thus, it becomes evident that the ground raised by the Revenue alleging the deletion of addition of ₹ 1.50 crore and odd does not arise out of the impugned order and is hereby dismissed as infructuous. 3. The only other ground is against the deletion of addition of ₹ 31,86,933/-, being, stamp duty charges paid for leasehold premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the lease will continue for three years, would not make one time revenue expenditure, capital. As the expenditure incurred by the assessee is in respect of taking of a property on hire, in our considered opinion, no fault can be found in the opinion of the ld. CIT(A) deleting this addition. He has rightly referred to several judgments in the impugned order in deleting the addition under simi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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