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TMI Blog2018 (11) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... . He, therefore, restricted the addition made by the Assessing Officer. The Tribunal confirmed the view of the CIT(Appeals) observing that he has rightly treated the sale consideration arising out of the sale of land as long term capital gain. With this view, we are in broadly agreement. No question of law therefore arises. Disallowance of provision of Warranty expenses - Held that:- Tribunal n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... att (174) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed this appeal challenging the judgment of ITAT dated 11.4.2018 raising the following question for our consideration: [ A] Whether the Appellate Tribunal has erred in law and on facts in conforming the decision of CIT(A) in deleting the addition on account of Short Term Capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the transaction being one of short term capital gain. 3. CIT(Appeals) granted relief to the assessee by treating the sale consideration arising out of the land as long term capital gain and that arising out of the sale of building as short term capital gain. He, therefore, restricted the addition made by the Assessing Officer. The Tribunal confirmed the view of the CIT(Appeals) observing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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