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TMI Blog2012 (11) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Income Tax Appellate Tribunal( ITAT for short) dated 16.12011, raising the following questions for our consideration: A. Whether on facts and circumstances of the case and in law, the Tribunal has erred in law deleting the disallowance of ₹ 10,87,465/- being 50% of repairs and maintenance made by the Assessing Officer and confirmed by the learned CIT (A) ? B. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s assistance and perused the papers. As far as Question A is concerned, expenses towards the repairs and maintenance were noticed to have gone up. Assessing Officer had directed the assessee to substantiate the claim . On having noted that, no major repair and maintenance work had been carried out except some painting after the flood in August, 2006, such claims was disallowed. CIT (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repairs of the assessee. Reasonings which led to the Tribunal in upholding the claim of the assessee are sound and moreover, no question of law having arisen, this requires no consideration. As far as Question B is concerned, disallowance of ₹ 21,40,512/- was made by the Assessing Officer u/s. 40A(3) of the Income Tax Act. This was confirmed by the CIT(Appeals) and aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t report. It concluded that there was no justification in disallowance of any item u/s. 40A(3) of the Act. We find no error in the reasonings and the conclusions given by the Tribunal in deciding the said issue which is essentially and pre-dominantely based on the facts made available to it and moreover, there appears to be substantive documents for the Tribunal to reach to such conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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