GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY Vs. ACIT

JUDGEMENT

(1.) ALL these appeals are filed by the assessee and are directed against a separate order dt. 26.9.2014 passed for AY 2006 -07 and a common order for the AY 2007 -08, 2008 -09, 2009 -10 and 2010 -11 dt. 26.9.2014 and a separate order for the AY 2011 -12 which is also dt. 26.9.2014. As the issues arising in all these appeals are common, for the sake of convenience they are heard together and are disposed of by way of this common order.

(2.) FACTS in brief: - The brief narration of functions of the assessee are as under.

(3.) THAT the Ld. CIT (A) without appreciating the merit of the submission with respect to Ground No. 8, has erred in confirming the addition made by Ld. A.O. by disallowing revenue expenditure for repair and maintenance of building by treating it as capital expenditure.