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TMI Blog2017 (9) TMI 1920X X X X Extracts X X X X X X X X Extracts X X X X ..... enue : Shri B.R. Ramesh, JCIT (DR). ORDER Per Shri A.K. Garodia, Accountant Member This is a revenue's appeal directed against the order of ld. CIT(A)-IV, Bangalore dated 04.03.2015 for Assessment Year 2010-11. 2. The grounds raised by the revenue are as under. "1. The Order of the Ld.CIT (A) is opposed to the law and facts of the case. 2. The Ld.CIT(A) ought to have appreciated the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be reversed and that of the Assessing Officer may be restored. 5. The appellant craves leave to add, alter, amend and/or delete any of the grounds that may be urged." 3. The ld. DR of revenue supported the assessment order. He also submitted that as per the JDA copy submitted by him, in Para no. 33 and 34, it is clearly specified that all the expenditure incurred to make the schedule land usa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction is allowable u/s. 37 of IT Act. He submitted that these written submissions should be considered to decide this issue. The judgments cited are as under. 1. CIT Vs. Deluxe Film Distributors Ltd. (114 ITR 434) (Cal) 2. Dalmia Jain and Co. Ltd. Vs. CIT (81 ITR 754) (SC) 3. CIT Vs. Bhowrisankara Steam Ferry Co. (87 ITR 650) (AP) 4. DCIT Vs. B. Kumara Gowda (396 ITR 386) (Kar) He also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh and his sister, it was to be settled by Shri Ramesh at his own cost and such expenses is not required to be borne by the assessee company. 6. In this view of the matter, we are of the considered opinion that the order of CIT(A) is not sustainable because these paras of JDA were not considered by CIT(A) at all. Regarding various judgments cited by ld. AR of assessee, we would like to obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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