CIT v. Reliance Industries\nLtd

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. EI RESORTS & CLUBS PVT LTD, MUMBAI

3213/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. E I RESORTS AND CLUBS PVT LTD, MUMBAI

3213/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

TARUN NANDKUMAR SEKSARIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nITA No.\n3216/Mum/2025\n3215/Mum/2025\n3239/Mum/2025\nA.Y\n2015-16\n2016-17\n2017-18\nTarun\nNandkumar\nVs.\nDCIT, CC-8(1), Mumbai\nSeksaria\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\nPAN/GIR No. ABAPS5488D\n(Appellant)\n(Respondent)\nAssessee by\nShri Madhur Agrawal, Adv. &\nShri Pankaj Jain, CA\nRevenue by\nShri Ritesh Misra, CIT DR\nDate of Hearing\n20/08/2025\nDate of Pronouncement\n28/10/2025\nआदेश / ORDER\nPER…

EI BENEFICIARY TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’\nBENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No.\nA.Y\n3230/Mum/2025\n2015-16\n3231/Mum/2025\n2021-22\n\nGovind Corporation\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\nPAN/GIR No. AADFG2152N\n(Appellant)\n..\n(Respondent)\n\nITA No.\nA.Y\n3234/Mum/2025\n2016-17\n3235/Mum/2025\n2017-18\n3236/Mum/2025\n2018-19\n\nEl Beneficiary Trust\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nM…

EI BENEFICIARY TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nITA No.\nA.Y\n3230/Mum/2025\n2015-16\n3231/Mum/2025\n2021-22\nGovind Corporation\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\nPAN/GIR No. AADFG2152N\n(Appellant)\n..\n(Respondent)\nITA No.\nA.Y\n3234/Mum/2025\n2016-17\n3235/Mum/2025\n2017-18\n3236/Mum/2025\n2018-19\nEl Beneficiary Trust\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 4…

EI BENEFICARY TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

3230/Mum/2025 Govind

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 EI Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

GOVIND CORPORATION,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC' BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No.\n3230/Mum/2025\n3231/Mum/2025\nA.Y\n2015-16\n2021-22\n\nGovind Corporation\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\nPAN/GIR No. AADFG2152N\n(Appellant)\n..\n(Respondent)\n\nITA No.\n3234/Mum/2025\n3235/Mum/2025\n3236/Mum/2025\nA.Y\n2016-17\n2017-18\n2018-19\n\nEl Beneficary Trust\nVs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMum…

GOVIND CORPORATION ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|----------------|-----------|\n| 3230/Mum/2025 | 2015-16 |\n| 3231/Mum/2025 | 2021-22 |\n\n| Govind Corporation | Vs. | DCIT, CC-8(1), Mumbai |\n| 4th Floor, 139, Seksaria |\n| Chambers, Nagindas |\n| Master Road, Fort |\n| Mumbai - 400 001 |\n| PAN/GIR No. AADFG2152N |\n| (Appellant) | .. | (Respondent) |\n\n| ITA No. | A.Y |\n|----------------|-----------|\n| 3234/Mum/2025 | 2016-17 |\n| 3235/Mum/2025 | 2017-18 |\n…

VEDA REAL ESTATE CORPORATION PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL ‘J(SMC)’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nITA No.\n3220/Mum/2025\nA.Y\n2012-13\nVeda Real Estate Vs. DCIT, CC-8(1), Mumbai\nCorporation Private\nLimited\n4th Floor, 139, Seksaria\nChambers, Nagindas\nPAN/GIR No. AADCB8408M\nMaster Road, Fort\nMumbai - 400 001\n(Appellant)\n(Respondent)\nAssessee by\nShri Madhur Agrawal, Adv. &\nShri Pankaj Jain, CA\nRevenue by\nShri Ritesh Misra, CIT DR\nDate of Hearing\n19/08/2025\nDate of Pronouncement\n28/10/2025\nआदेश / ORDER\nPER BENCH:\nThe present batch…

TARUN NANDKUMAR SEKSARIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH\nMUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No.\n3216/Mum/2025\n3215/Mum/2025\n3239/Mum/2025\n\nA.Y\n2015-16\n2016-17\n2017-18\n\nTarun Nandkumar Vs. DCIT, CC-8(1), Mumbai\nSeksaria\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\n\nPAN/GIR No. ABAPS5488D\n(Appellant)\n\n(Respondent)\n\nAssessee by\nRevenue by\nShri Madhur Agrawal, Adv. &\nShri Pankaj Jain, CA\nShri Ritesh Misra, CIT DR\n\nDate of Hearing\n20/08/2025\n\nDate of Pronouncement\n28/10/2025\n\n…

TARUN NANDKUMAR SEKSARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No.\n3216/Mum/2025\n3215/Mum/2025\n3239/Mum/2025\n\nA.Y\n2015-16\n2016-17\n2017-18\n\nTarun Nandkumar Vs. DCIT, CC-8(1), Mumbai\nSeksaria\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\n\nPAN/GIR No. ABAPS5488D\n(Appellant)\n\n(Respondent)\n\nAssessee by\nShri Madhur Agrawal, Adv. &\nShri Pankaj Jain, CA\n\nRevenue by\nShri Ritesh Misra, CIT DR\n\nDate of Hearing\n20/08/2025\n\nDate of Pronouncement\n28/10/2025\n\nआ…

EI RESORTS AND CLUBS PVT LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n\nITA No.\nA.Y\n3213/Mum/2025\n2012-13\nCO No.171/Mum/2025\n2020-21\nArising out of\n3926/Mum/2025\n\nEl Resorts & Clubs Pvt Ltd\n4th Floor, 139, Seksaria\nChambers,\nMaster Road, Fort\nMumbai – 400 001\nVs.\nDCIT, CC-8(1), Mumbai\n\n(Appellant)\nPAN/GIR No. AAACS6845A\n..\n(Respondent)\n\nITA No. 3886/Mum/2025 & 3926/Mum/2025\n(Assessment Year: 2012-13 & 2020-21)\n\nDCIT, CC-8(1),\nMumbai\nVs.\nEl Resorts & Clubs Pvt Ltd\n4th Floor, 139, Seksaria\nChambe…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. THE ESTATE INVESTMENT COMPANY PVT LTD, MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No.\n3012/Mum/2025\n3013/Mum/2025\n3228/Mum/2025\n3227/Mum/2025\n3225/Mum/2025\n3224/Mum/2025\n3223/Mum/2025\n3222/Mum/2025\nA.Y\n2014-15\n2016-17\n2015-16\n2017-18\n2019-20\n2020-21\n2021-22\n2022-23\n\nThe Estate Investment\nCompany Pvt. Ltd.\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai – 400 001\n(Appellant)\nVs.\nDCIT, CC-8(1), Mumbai\nPAN/GIR No.AAACE2566J\n(Respondent)\n\nITA No. 3928/Mum/2025, 3087/Mum/2025, &\n393…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. THE ESTATE INVESTMENT COMPANY PVT LTD, MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|--------------------|-----------|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment | Vs. | DCIT, CC-8(1), Mumbai\nCompany Pvt. Ltd. |\n4th Floor, 139, Seksaria |\nChambers, Nagindas |\nMaster Road, Fort |\nM…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|-----------------|-----------|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment Vs. DCIT, CC-8(1), Mumbai\nCompany Pvt. Ltd.\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai – 400 001\n(A…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

3012/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3012/Mum/2025 2014-15 3013/Mum/2025 2016-17 3228/Mum/2025 2015-16 3227/Mum/2025 2017-18 3225/Mum/2025 2019-20 3224/Mum/2025 2020-21 3223/Mum/2025 2021-22 3222/Mum/2025 2022-23 The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) .. (Respondent) ITA No. 3928/Mum/2025, 3087/Mum/2025, & 3936/Mum/2025 (Assessment Year :2015-16 to 2017-18) DCIT,…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|-------------------|-----------|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort\nMumbai - 400 001\n(Appe…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|--------------------|-----------|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|---------------------|-----------|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment | Vs. | DCIT, CC-8(1), Mumbai\nCompany Pvt. Ltd.\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai –…

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y |\n|---|---|\n| 3012/Mum/2025 | 2014-15 |\n| 3013/Mum/2025 | 2016-17 |\n| 3228/Mum/2025 | 2015-16 |\n| 3227/Mum/2025 | 2017-18 |\n| 3225/Mum/2025 | 2019-20 |\n| 3224/Mum/2025 | 2020-21 |\n| 3223/Mum/2025 | 2021-22 |\n| 3222/Mum/2025 | 2022-23 |\n\nThe Estate Investment | Vs. | DCIT, CC-8(1), Mumbai\nCompany Pvt. Ltd.\n4th Floor, 139, Seksaria\nChambers, Nagindas\nMaster Road, Fort\nMumbai - 400 001\n\nPAN/GIR No.AAACE2566J\n(Appellant) ..…