ACIT v. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd.

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…or the purpose of section 10(33). Similar the dividend income for the purpose of section 10(33). Similar decision has been given in the case decision has been given in the case of ACIT Vs. Premier of ACIT Vs. Premier Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; Consolidated Capital Trust (1) Ltd. (2004) 4 SOT 793 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; JCIT Vs. Holland Equipment Co. B.V (2005) 3 SOT 810 (Mumbai) ; Rhythm Exports Pvt.Ltd…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 M/s The J. K. Trust CIT (Exemption) Bombay, R. No.617, 6th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAATT0611L "नधा"रती क" ओर से / Assessee by Shri Rakesh Mohan राज"व क" ओर से / Revenue by Shri…

Maharashtra Airport Development, Mumbai vs. Pr CIT 3, Mumbai

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Maharashtra Airport Pr. Cit-3, Development Company 612, 6Th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8Th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aadcm9623M

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2011-12 M/s Maharashtra Airport Pr. CIT-3, Development Company 612, 6th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AADCM9623M "नधा"रती क" ओर से / Assessee by Shri Salil Kapoor & Shri Sumit Lalchand…