Tribunal held that the order of CIT(A) lacked quasi -Judicial investigation and analysis fair to both the assessee as well as the department. Accordingly the matter was remanded to CIT(A) for fresh adjudication and to consider whether Repair and maintenance expenses and business promotion expenses allowable as deduction by bringing out facts and verification .(AY.2011-12)
Dy CIT v. Amar Brothers Global P. Ltd (2018) 64 ITR 69 (SN)( Lucknow) ( Trib)
S.37(1): Business expenditure- Lease hold premises – Repairs and maintenance – Order of CIT(A) lacked quasi -Judicial investigation and analysis fair to both the assessee as well as the department- Repair and maintenance expenses and business promotion expenses- Matter was remanded to CIT(A) for fresh adjudication .