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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI JOGINDER SINGH & SHRI RAMIT KOCHAR
आयकर अपील�य अ�धकरण “B” �यायपीठ मुंबई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 5776/Mum/2014 (�नधा�रण वष� / Assessment Year : 2011-12)
Income Tax Officer ( TDS)- बनाम/ Mandke Foundation, 2(3), (Kokilaben Dhirubhai v. Room No. 708, 7 th floor, Ambani Hospital), Smt. K.G. Mittal Ayurvedic Plot No. 1, Survey No. Hospital Building, 141, Charni Road, Rao Achutrao Patvardhan Mumbai – 400 002. Marg, Four Bungalows, Andheri (West), Mumbai -400053. �थायी लेखा सं./PAN : AAATM4557G (अपीलाथ� /Appellant) .. (��यथ� / Respondent)
Revenue by Shri Neil Philip Assessee by : Shri Amit Khatiwala
सुनवाई क� तार�ख /Date of Hearing : 03-11-2016 घोषणा क� तार�ख /Date of Pronouncement : 06-12-2016 आदेश / O R D E R PER RAMIT KOCHAR, Accountant Member
This appeal, filed by the Revenue, being ITA No. 5776/Mum/2014, is directed against the appellate order dated 4th July, 2014 passed by learned Commissioner of Income Tax (Appeals)- 14, Mumbai (hereinafter called “the CIT(A)”), for the assessment year 2011-12, the appellate proceedings before the learned CIT(A) arising from the order dated 25th March, 2013 passed by the learned Assessing Officer (hereinafter called “the AO”) u/s 201(1)/201(1A) of the Income-tax Act,1961 (Hereinafter called “the Act”).
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The grounds of appeal raised by the Revenue in the memo of appeal filed with the Income-tax Appellate Tribunal, Mumbai (hereinafter called “the Tribunal”) read as under:-
“(i) On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the demand raised u/s.201(1)/201(1A) of the Act in respect of payments made to ‘M/s. Pravin Electricals Pvt. Ltd.' holding that the agreement of the assessee with ‘M/s. Pravin Electricals Pvt. Ltd.’ is not in the nature of professional or technical services without appreciating the fact that work assigned to the said party comprises of supply and installation of HT and LT electrical installation equipments, supply laying and termination of HT and LT electrical cables, etc. which requires the services of technically qualified person, thereby falling within the purview of section 194J of the I. T. Act.”
(ii) “On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the demand raised u/s.201(1)/201(1A) of the Act in respect of payments made to ‘M/s. Brandtherapist' holding that expenses incurred in respect of advertisement are in the nature of "work contract" and fall under the provisions of section 194C of the Act without appreciating that the services rendered by ‘M/s. Brandtherapist' are for production/designing of artwork which is undoubtedly professional as well as technical in nature and hence, squarely covered by section 194J of the I. T. Act".
(iii) “On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the demand raised u/s.201(1)/201(1A) of the Act in respect of payments made to 'M/s. Absotherm Facility Management Pvt. Ltd'., failing to appreciate that services rendered by the said company for effective and smooth working of the hospital are technical in nature and professional services covered by section 194J of the I. T. Act".
(iv) “On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the demand raised u/s.201(1)/201(1A) of the Act in respect of payments made to ‘M/s. Blue Star Ltd.’ holding that services rendered by the said company falls under the provisions of section 194C of the Act without appreciating that the services rendered by the said company are highly technical and professional services in the nature of comprehensive annual maintenance of HVAC, Cold Rooms, UVC emitters and such specialized services cannot be accomplished without involvement of professional caliber and merit falling within the ambit of section 194J of the I. T. Act.”
(v) “On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in deleting the demand raised u/s.201(1)/201(1A) of the
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Act in respect of payments made to ‘M/s. Lift Schindler India Pvt. Ltd.' holding that the services rendered by the said company are similar to the services in respect of electrical installation and AMC thereof , hence fall under the provisions of section 194C of the Act, failing to appreciate that the said company has provided services for comprehensive annual maintenance of the lifts/elevators along with the lobby vision (CCTV) services for security and the specialized elevators/lifts of the company are maintained and monitored by the technically skilled personnel of the company providing technical and professional services, therefore, TDS ought to have been deducted u/s 194J of the Act as against section 194C of the Act.”
The Brief facts of the case are that the assessee is a leading hospital engaged in the activity of providing healthcare services and doing medical research. The hospital is managed by Mandke Foundation. In the case of Mandke Foundation, a survey action u/s 133A of the Act was conducted at the premises of the assessee at Plot No. 1, Survey No.141, RaoAchutarao Patvardhan Marg, Four Bungalow, Andheri(West),Mumbai-400058 on 4th October, 2010 with respect to the verification of proper TDS compliance by the assessee-deductor. During the course of proceedings u/s. 201/201(1A) of the Act, the assessee was asked to furnish copies of ledger accounts and bills/invoices of the parties mentioned in the notice. The assessee was also asked as to why the assessee should not be treated as the assessee-in-default as the assessee had deducted tax at source @ 2% instead of 10% on the payments made to the said parties while the services rendered by the said parties were professional/technical services in nature. The assessee in reply thereof made submissions enclosing the ledger accounts and sample bills of the specific parties wherein it was contended that the assessee has rightly deducted tax at source from various payments made. The assessee submitted that the payments made to the parties were covered under the segment of supply of material/works contracts u/s 194C of the Act wherein these parties supplied material and/or had executed works contract and hence TDS @ 2% is applicable . It was also submitted that in case of supply of material, no TDS was required to be deducted. The assessee relied upon the CBDT Circulars’
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No. 681 dated 8-3-1994 and 795 dated 8.8.1995. It was also submitted that some of the contracts were also covered under the works contract under which works contract tax have been paid to the government . It was submitted by the assessee before the AO that circular referred to above had specifically mentioned 'Works Contracts' would fall under the category wherein tax is required to be deducted at source @ 2% within ambit of Section 194C of the Act.
The A.O. after considering the submission of the assessee observed that during the year under consideration, payments of Rs. 32,72,436/- have been made by the assessee to M/s Pravin Electricals P. Ltd. towards installation of transformer and main LT lines for supply of electricity to the hospital and tax was deducted at source u/s 194C of the Act @ 2%. The said company is engaged in the activity ranging from HT and LT electrical installation work, supply and installation of HT and LT electrical equipments, supply laying and termination of HT and LT cables, lighting, earthing, lighting protect sun system, telephone, TV and fire alarm systems, fabrication and installation of cable thread etc. and these services could be provided by a technically qualified persons only. It was observed by the AO that as per work order ,the scope of work assigned to M/s. Pravin Electricals Pvt. Ltd. by the assessee comprises of supply, installation, testing and commissioning of electrical works which included unloading, storing, shifting, installation, testing and commissioning of 2500 KVA capacity 11/0.415, indoor type step down copper wound case resin dry type delts/star transformer (percentage impedance shall be strictly 7.25%) complete as per specifications including bidirectional rollers, diagram & rating plates with control wiring upto HT panel, Lifting lugs, etc as per specifications and accessories as required.
- Providing lighting protection systems.
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- Unloading, storing, shifting, handling, installation, testing and commissions of external/ landscape light fixtures with tabular 50mm dia GI straight pole of overall length 3.7 meters (3 Meters above ground) with bas plate and following accessories. - Unloading, storing, shifting, handling, installing, testing and commissioning of "Garden light"/Bollard Light fixture louvered 'type similar to "Philips Fgc lOO" in the colour as approved by architect with 9 W PL - 9 Lamp complete (for landscape lighting) (Supply of lighting fixture with. lamps by client) or equivalent.
The A.O. thus observed that services rendered by M/s Pravin Electricals Pvt. Ltd. are technical in nature.
Further, the A.O. observed that a amount of expenditure Rs. 1,16,96,440/- were claimed to have been incurred by the assessee with respect to advertising charges paid to M/s Brandtherapist and tax was deducted at source u/s. 194C of the Act @ 2%. In this regard, on examination of the copy of bill/invoice No. 20090012070017 dated 29.06.2009 and the copy of the relevant service entry of the assessee, it was observed by the AO that the service rendered by the party is production/designing of artwork and the party M/s Brandtherapist is a division of famous professional agency, M/s. Mudra Communications Pvt. Ltd., which is engaged in the professional services for advertising. The A.O. observed that the professional/technical services related to or in the course of advertising are covered by section 194J of the Act and not by section 194C of the Act and in the instant case, the services rendered by the party are for production/designing of Artwork which is professional as well as technical in nature and in the course of/for advertising. Hence it was held by the AO that the provisions of section 194J of the Act are squarely attracted.
Further it was observed by the AO that the assessee has booked expenses of Rs. 7,82,101/- for services availed from M/s Absotherm Facility Management P. Ltd. for services of routine, normal maintenance nature rendered by above
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concern which includes providing facility manager, shift supervisor etc., and the tax was deducted at source @ 2% u/s 194C of the Act. The A.O. examined the bills/invoices submitted by the assessee and noticed that the concern has issued the bills/invoices for the operation & maintenance services provided at the hospital and supply of facility manager, technical assistance, shift supervisor, electrician, etc. for the effective and smooth working of the hospital were found to be technical in nature and professional services covered under Section 194J of the Act.
Further , the AO observed that the assessee had booked expenses of Rs. 25,33,985/- for the annual maintenance and installation of CAMC for walk in cold rooms and UVC emitters by M/s. Blue Star Ltd. and tax was deducted at source @ 2% only. The A.O. on perusal of the bill/invoice etc. observed that M/s Blue Star Ltd. has rendered highly technical and professional services in the nature of Comprehensive Annual Maintenance of HVAC, Cold Rooms, UVC emitters. The services rendered were in respect of high efficiency' and specialized electrical equipment for cooling of the premises and such specialized services cannot be accomplished without involvement of professional caliber and merit, hence, the payments/expenses had to be subjected to TDS under section 194J of the Act.
Similarly with respect to payment made by the assessee to M/s Lift Schindler India P Ltd., it was observed by the AO that the said concern provided services of Rs.29,68,915/- to the assessee during the year under consideration , on which the assessee has deducted tax at source @ 2% u/s 194C of the Act treating the said payments as work/contract. The nature of services rendered by the party were mentioned as maintenance of lift and AMC for Lobby Vision with one monitor and cable. The A.O. observed that M/s Lift Schindler India P Ltd. is a well established world renowned company in the field of erection/installation of specialized elevators and lifts and the
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said company had provided services for comprehensive annual maintenance of the lifts/elevators along with the lobby vision (CCTV) services for security of the hospital. The services rendered were for the preventive maintenance & upkeep of the specialized elevators, ensuring working of the alarm system, security measures to prevent sudden breakdown and overall inspection of the machinery. The specialized elevators /lifts of the assessee were maintained and monitored by the technically skilled personnel of the said company providing technical and professional services, hence, the AO observed that deduction of tax at source under section 194C of the Act is contrary to the provisions of law which has specific section 194J for the deduction of tax at source from payments for professional/technical services. The A.O. accordingly held that the payments made to the above mentioned parties cannot be termed as contract of work and it has been proved that the said payments were in the nature of technical or professional services as technical element in the services is predominant in these services, hence, the assessee should have deducted tax at source u/s 194J of the Act instead of 194C of the Act on these transactions. In view of this, the A.O. treated the assessee as assessee-in-default u/s 201(1) of the Act and the TDS liability was determined at Rs. 17,08,967/- u/s 201 of the Act while interest liability u/s 201(1A) of the Act was computed at Rs. 6,15,227/- , thus in aggregate demand against u/s 201/201(1A) of the Act were computed to the tune of Rs. 23,24,194/- against the assessee vide orders dated 25.03.2013 passed by the AO u/s 201/201(1A) of the Act, the details of which are as under:-
S No. Payment made to Liability u/s Liability u/s Total demand 201(1) 201(1A) 1 M/s Pravin Electricals 2,63,085 94,711 3,57,796 2 M/s Brandtherapist 9,43,715 3,39,737 12,83,452 3 M/s Absotherm 62,568 22,524 85,092 4 M/s Blue Star 2,02,723 72,980 2,75,703 5 M/s Lift Schindler 2,36,876 85,275 3,22,151 Total 17,08,967 6,15,227 23,24,194
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Aggrieved by the orders dated 25.03.2013 passed by the AO u/s 201/201(1A) of the Act , the assessee filed first appeal before the ld. CIT(A).
The ld. CIT(A) considered the submissions of the assessee and allowed the claim of the assessee by following his predecessor’s order in assessee’s own case for the assessment year 2010-11 , which is reproduced hereunder:-
Pravin Electricals Pvt. Ltd. “In view of above discussion therefore and respectfully following the above two decisions of Hon’ble Tribunal, I hold that the expenditure on account of Electrical installations and Annual Maintenance Contracts (AMC) thereof is not in the nature of professional or technical services as construed under the provisions of Section 194J of the Act and hence provisions of Section 194J of the Act are not applicable. The appellant has correctly deducted TDS under section 194C of the Act in respect of these payments. Therefore, there was no additional liability of TDS in regard to these payments. Therefore, there will also not be any liability of interest u/s 201 (IA) of the Act.”
Brandtherapist “I have considered the above submissions of the appellant and agree with the same. The advertisement contracts directly fall under the provisions of Section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities, Hence, circular No. 681 dated 08.03.1994 and circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of advertisement incurred by the appellant are in the nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Absortherm Facility Management Pvt. Ltd.
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“I have considered the above submissions of the appellant and agree with the same. I agree that the services rendered by M/s Absortherm for operation and Maintenance, including the provision of facility manager, shift supervisor and technical assistant which include supply of personnel of different levels are in the nature of a 'works contract'. Hence, the same shall fall under the provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imported while performing such activities. Thus, same provisions tax deduction will apply to the payments under consideration, as are applicable to the services in respect of electrical installations and AMC thereof (as discussed above in Ground No. 1 ). Hence, circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of operation and maintenance,including the provision of facility manager, shift supervisor and technical assistance incurred by the appellant are in the nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Blue Star Ltd.
“I have considered the above submissions of the appellant and agree with the same. The nature of services, rendered by M/s Blue Star Ltd in respect of ‘HVAC Work’ are similar to services in respect of electrical installations and AMC thereof (as discussed above in Ground No. 1). Hence, the same shall fall under the provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities. Hence, circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of supply, installation, maintenance, testing and commissioning of HVAC work incurred by the appellant are in the
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nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Lift Schindler
I have considered the above submissions of the appellant and agree with the same. The nature of services rendered by Lift Schindler India Pvt. Ltd. are similar to the services in respect of electrical installations and AMC thereof (as discussed above in Ground No 1). Hence, the same shall fall under the provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities. Hence circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of installation, maintenance, testing and commissioning of HVAC work incurred by the appellant are in the nature of payments towards a 'work contract and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Thus, the appeal of the assessee was allowed by the ld. CIT(A) vide his appellate orders dated 4th July, 2014.
6.Aggrieved by the appellate orders dated 04-07-2014 passed by the ld. CIT(A), the Revenue is in appeal before the Tribunal.
The ld. D.R. relied on the order of the A.O. while the ld. Counsel for the assessee relied on the order of the ld. CIT(A).
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We have considered the rival contentions and also perused the material available on record. We have observed that the assessee has made the following payments to the parties:-
Sr No. Payment made to Amount paid 1 Pravin Electricals Pvt. Ltd 32,72,436 2 Brandtherapist 1,16,96,440 3 Absortherm Facility Mgt. P. Ltd. 7,82,101 4 Blue Star Ltd. 25,33,985 5 Lift Schindler India Private Limited 29,68,915
We have observed that similar payments were made for the preceding year whereby the ld. CIT(A) allowed the appeal of the assessee by holding as under:-
Pravin Electricals Pvt. Ltd. “In view of above discussion therefore and respectfully following the above two decisions of Hon’ble Tribunal, I hold that the expenditure on account of Electrical installations and Annual Maintenance Contracts (AMC) thereof is not in the nature of professional or technical services as construed under the provisions of Section 194J of the Act and hence provisions of Section 194J of the Act are not applicable. The appellant has correctly deducted TDS under section 194C of the Act in respect of these payments. Therefore, there was no additional liability of TDS in regard to these payments. Therefore, there will also not be any liability of interest u/s 201 (IA) of the Act.”
Brandtherapist “I have considered the above submissions of the appellant and agree with the same. The advertisement contracts directly fall under the provisions of Section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities, Hence, circular No. 681
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dated 08.03.1994 and circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of advertisement incurred by the appellant are in the nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Absortherm Facility Management Pvt. Ltd. “I have considered the above submissions of the appellant and agree with the same. I agree that the services rendered by M/s Absortherm for operation and Maintenance, including the provision of facility manager, shift supervisor and technical assistant which include supply of personnel of different levels are in the nature of a 'works contract'. Hence, the same shall fall under the provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imported while performing such activities. Thus, same provisions tax deduction will apply to the payments under consideration, as are applicable to the services in respect of electrical installations and AMC thereof (as discussed above in Ground No. 1 ). Hence, circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of operation and maintenance,including the provision of facility manager, shift supervisor and technical assistance incurred by the appellant are in the nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Blue Star Ltd.
“I have considered the above submissions of the appellant and agree with the same. The nature of services, rendered by M/s Blue Star Ltd in respect of ‘HVAC Work’ are similar to services in respect of electrical installations and AMC thereof (as discussed above in Ground No. 1). Hence, the same shall fall under the
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provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities. Hence, circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of supply, installation, maintenance, testing and commissioning of HVAC work incurred by the appellant are in the nature of payments towards a 'work contract' and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
Lift Schindler
I have considered the above submissions of the appellant and agree with the same. The nature of services rendered by Lift Schindler India Pvt. Ltd. are similar to the services in respect of electrical installations and AMC thereof (as discussed above in Ground No 1). Hence, the same shall fall under the provisions of section 194C for the purposes of tax deduction at source. It has to be noted that in the process of rendering these services, neither any technical information is provided by the vendor; nor any technical knowledge, design etc is imparted while performing such activities. Hence circular No. 681 doted 08. 03.1994 and Circular No. 715 dated 08.08.1995 issued by the CBDT, both, will apply to the payments under consideration.
In view of above discussion therefore, I hold that the expenses in respect of installation, maintenance, testing and commissioning of HVAC work incurred by the appellant are in the nature of payments towards a 'work contract and the tax deduction at source in respect thereof has been correctly made under section 194C of the Act.”
We have observed that the above payments made by the assessee are not towards professional/technical services availed by the assessee to be covered u/s 194J of the Act as per mandate of Section 194J of the Act, but were
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merely contractual payments for the work done for the assessee including supply of labour for carrying out work by these vendors as detailed above and hence the assessee has rightly deducted tax at source u/s 194C of the Act.
Reference is drawn to decision of the Hon’ble Supreme court in the case of Associated Cement Co. Ltd. v. CIT in (1993) 201 ITR 435(SC), wherein Hon’ble Apex Court has held that there is nothing in the section which could make the Court hold that the contract to carry out a work or the contract to supply labour to carry out a work should be confined to 'works contract'. The Hon’ble Apex Court held that 'Any work' means any work and not a 'works contract', which has a special connotation in the tax law. Indeed, in the sub- section, the 'work' referred to therein expressly includes supply of labour to carry out a work. It is a clear indication of Legislature that the 'work' in sub- section is not intended to be confined to or restricted to 'works contract'. ‘Work' envisaged in the sub-section, therefore, has a wide import and covers 'any work' which one or the other of the organizations specified in the sub- section can get carried out through a contractor under a contract and further it includes obtaining by any of such organizations supply of labour under a contract with a contractor for carrying out its work which, would have fallen outside the 'work', but for its specific inclusion in the sub-section.
In view of our above discussion and reasoning, we do not find any infirmity in the well reasoned order passed by the ld. CIT(A) which we are not inclined to interfere , hence, we hereby hold that the payments made by the assessee to the above vendors for the assesses’ work executed by these vendors were towards contractual payment for work done by these vendors as specified in the preceding para’s , and not towards fee for acquiring technical services or professional services as per mandate of Section 194J of the Act, and the assessee has rightly deducted tax at source in respect of above payments under section 194C of the Act .We order accordingly.
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In the result, the appeal filed by the Revenue in ITA No. 5776/Mum/2014 for the assessment year 2011-12 is dismissed. We order accordingly.
Order pronounced in the open court on 6th December, 2016. आदेश क� घोषणा खुले �यायालय म� �दनांकः 06-12-2016 को क� गई ।
Sd/- sd/- (JOGINDER SINGH) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER मुंबई Mumbai; �दनांक Dated 06-12-2016 [ व.�न.स./ R.K. R.K. R.K., Ex. Sr. PS R.K. \आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT(A)- concerned, Mumbai 4. आयकर आयु�त / CIT- Concerned, Mumbai �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai “B” Bench 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, मुंबई / ITAT, Mumbai