TMI Blog2018 (3) TMI 1846X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary rent - HELD THAT:- Considering the facts of the case in the light of material on record and that appeal of the assessee has been heard today and judgment is awaited, we are of the view that interim order granted on 06th December, 2017, could be confirmed till the disposal of the appeal. In view of the above facts and discussion above and the fact that appeal of the assessee has been heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. We have heard the learned Representatives of both the parties and perused the material on record. 3. Learned Counsel for the Assessee submitted that in the appeal of assessee the main issues are regarding taxability of the credit namely Fleet Introductory Assistance ( FIA ) received from IAE (AG) Switzerland and disallowance of supplementary rent. Learned Counsel for the Assessee subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as granted interim stay in the present stay application by directing the Revenue not to take coercive step for recovery of the demand in question. The interim order was directed to continue time to time and ultimately, on 17th January, 2018, when cross-appeals were being heard by the Tribunal on day-to-day basis, the Tribunal has directed the interim order granted on 06th December, 2017, shall con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard today and judgment is awaited, we are of the view that interim order granted on 06th December, 2017, could be confirmed till the disposal of the appeal. In view of the above facts and discussion above and the fact that appeal of the assessee has been heard and judgment is awaited, there is no delay attributable to the assessee, the interim order dated 06th December, 2017 is confirmed by dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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