Bangalore Club v. CIT

Media Research Users Council, Mumbai vs. DCIT (E) 2(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

…he said pleading has also been rejected by ld. CIT(A) holding that in A.Y. 2008-09, principle of mutuality was decided by the ld. CIT(A) and he also relied upon the decision of the Hon’ble Supreme Court in the case of Bangalore Club vs. CIT reported in (2013) 5 SCC 509. 8. Before us explaining the facts and activities of the assessee Mr. Pardiwala submitted that in pursuance of its main object of conducting surveys and research into the readership, etc. of various media and dissemination of the findings of such survey and/or research, the assessee enters into agreements with research agencies. The amounts payable…

Media Research Users Council, Mumbai vs. ITO (E) 2(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

…he said pleading has also been rejected by ld. CIT(A) holding that in A.Y. 2008-09, principle of mutuality was decided by the ld. CIT(A) and he also relied upon the decision of the Hon’ble Supreme Court in the case of Bangalore Club vs. CIT reported in (2013) 5 SCC 509. 8. Before us explaining the facts and activities of the assessee Mr. Pardiwala submitted that in pursuance of its main object of conducting surveys and research into the readership, etc. of various media and dissemination of the findings of such survey and/or research, the assessee enters into agreements with research agencies. The amounts payable…

Media Research Users Council, Mumbai vs. DDIT (E) I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

…he said pleading has also been rejected by ld. CIT(A) holding that in A.Y. 2008-09, principle of mutuality was decided by the ld. CIT(A) and he also relied upon the decision of the Hon’ble Supreme Court in the case of Bangalore Club vs. CIT reported in (2013) 5 SCC 509. 8. Before us explaining the facts and activities of the assessee Mr. Pardiwala submitted that in pursuance of its main object of conducting surveys and research into the readership, etc. of various media and dissemination of the findings of such survey and/or research, the assessee enters into agreements with research agencies. The amounts payable…

Media Research Users Council, Mumbai vs. DDIT I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

…he said pleading has also been rejected by ld. CIT(A) holding that in A.Y. 2008-09, principle of mutuality was decided by the ld. CIT(A) and he also relied upon the decision of the Hon’ble Supreme Court in the case of Bangalore Club vs. CIT reported in (2013) 5 SCC 509. 8. Before us explaining the facts and activities of the assessee Mr. Pardiwala submitted that in pursuance of its main object of conducting surveys and research into the readership, etc. of various media and dissemination of the findings of such survey and/or research, the assessee enters into agreements with research agencies. The amounts payable…

Media Research Users Council, Mumbai vs. Asst DIT I(1), Mumbai

In the result, all the appeals of assessee are allowed for statistical purposes

…he said pleading has also been rejected by ld. CIT(A) holding that in A.Y. 2008-09, principle of mutuality was decided by the ld. CIT(A) and he also relied upon the decision of the Hon’ble Supreme Court in the case of Bangalore Club vs. CIT reported in (2013) 5 SCC 509. 8. Before us explaining the facts and activities of the assessee Mr. Pardiwala submitted that in pursuance of its main object of conducting surveys and research into the readership, etc. of various media and dissemination of the findings of such survey and/or research, the assessee enters into agreements with research agencies. The amounts payable…

Kunnama V Balakrishna, Mumbai vs. Income Tax Officer 23(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2577/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Smt. Kunnama V Balakrishna बिधम/ Ito-23(2)(2) 1St Floor, Matru Mandir, C12/96, Mig Colony, Vs. Kalanagar, Bandra East, Grant Road, Mumbai- Mumbai-400051. 400007. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaepb0191M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 29/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 27.05.2023 For The Assessment Year 2011-12. 2. None Appeared For The Assessee, Despite The Fact That The Appeal Has Been Fixed For Hearing On Previous Five (5) Occasions. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.25,21,508/- Made By Ao By Treating The Hardship Compensation Fund As “Dividend Income” Received From The Residential Society.

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2577/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Smt. Kunnama V Balakrishna बिधम/ ITO-23(2)(2) 1st Floor, Matru Mandir, C12/96, MIG Colony, Vs. Kalanagar, Bandra East, Grant Road, Mumbai- Mumbai-400051. 400007. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAEPB0191M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri S. N. Kabra (Sr. AR) सुनवाई की तारीख / Date of Hearing: 29/11/2023 घोषणा की तारीख /Date of Pronouncement: 12/12/2023 आद…

Mrs Pushpa R. Chawla, Mumbai vs. Income Tax Officer, Ward 23(2)(5), Mumabi

In the result, appeal of the assessee is partly allowed, as above

Bench: Shri Kuldip Singh, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blemrs. Pushpa R. Chawla V. Ito-Ward-23(2)(5) 143/B Wing, Nibbana Chs Room No. 116, 1St Floor Pali Hill Road, Bandra West Matru Mandir, Tardeo Mumbai- 400051 Mumbai- 400007

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Mrs. Pushpa R. Chawla v. ITO-Ward-23(2)(5) 143/B Wing, Nibbana CHS Room No. 116, 1st Floor Pali Hill Road, Bandra West Matru Mandir, Tardeo Mumbai- 400051 Mumbai- 400007 PAN: ABGPC4279C (Appellant) (Respondent) Assessee Represented by : Mr. Dharan Gandhi Mr. S. Abhi Rama Karthikeyan Department Represented by : Date of Conclusion of Hearing : 27.04.2023 & 06.10.2023 Date of Pronouncement : 01.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appea…