Director of Income Tax v. Administrator of the Estate of Late Mr. E.F. Dinshaw

DCIT 3(2)(1), Mumbai vs. Lml Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

…1 ITA 1488/Mum/2016 LML Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT.RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.1488/Mum/2016 (Assessment year 2007-08) DCIT 3(2)(1), Mumbai vs LML Ltd, 714, Raheja 6th Floor, Aayakar Bhavan Chambers M.K. Road, MumbaI-400 020 213, Nariman Point Mumbai-400 020 PAN : AAACL0141N APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Paresh Deshpande, SR AR Date of hearing 07-10-2024 Date of pronouncement 14-10-2024 O R D E R PER : BEENA PILLAI (JM) Present penalty appeal filed by the re…

DCIT 3(3)(2), Mumbai vs. Universal Chemicals & Industries P. Ltd, Mumbai

In the result, the appeal is dismissed

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Dy. Commissioner Of Income- Universal Chemicals Tax-3(3)(2), Room No. 609, 6Th Vs. & Industries Pvt. Ltd., Floor, Aayakar Bhavan, M.K. 507, Raheja Centre, Road, Mumbai-400020. 214, Nariman Point, Mumbai-400021. Pan No. Aaacu0974C Appellant Respondent Revenue By : Mr. B. Satyanarayan Raju, Dr Assessee By : Mr. Manish R. Reshmwala, Ar Date Of Hearing : 15/01/2019 Date Of Pronouncement : 30/01/2019

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI JOGINDER SINGH (VICE PRESIDENT) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Dy. Commissioner of Income- Universal Chemicals tax-3(3)(2), Room No. 609, 6th Vs. & Industries Pvt. Ltd., floor, Aayakar Bhavan, M.K. 507, Raheja Centre, Road, Mumbai-400020. 214, Nariman Point, Mumbai-400021. PAN No. AAACU0974C Appellant Respondent Revenue by : Mr. B. Satyanarayan Raju, DR Assessee by : Mr. Manish R. Reshmwala, AR Date of Hearing : 15/01/2019 Date of pronouncement : 30/01/2019 ORDER PER N.K. PRADHAN, AM This is an appeal…

ACIT 3(2)(2), Mumbai vs. Pegasus Assets Reconsruction P.Ltd, Mumbai

In the result, the appeal filed by the revenue as well as the appeals and cross objections filed by the assessee are dismissed

Bench: Shri G Manjunatha & Shri Ravish Soodassessment Year : 2010-11 Acit 3(2)(2) Pegasus Asset Reconstruction P Ltd. 54-55, 5Th Floor, Free Press House, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai 400 023. Pan Aadcp3334Q (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI Before Shri G Manjunatha, Accountant Member & Shri Ravish Sood, Judicial Member Assessment Year : 2010-11 ACIT 3(2)(2) Pegasus Asset Reconstruction P Ltd. 54-55, 5th floor, Free Press House, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai 400 023. PAN AADCP3334Q (Appellant) (Respondent) CO No.124/Mum/2018 (Arising out of ITA No.747/Mum/2017 for Assessment Year : 2010-11) Pegasus Asset Reconstruction P Ltd. ACIT 3(2)(2) Mumbai 400 023 Mumbai Vs. PAN AADCP3334Q (Cross-Objector) (Respondent) ITA No.1019 & 1020/Mum/2017 (Assessment Years : 2…

Pegasus Asset Reconstruction P. Ltd, Mumbai vs. Asst CIT (OSD) Cir 3(2), Mumbai

In the result, the appeal filed by the revenue as well as the appeals and cross objections filed by the assessee are dismissed

Bench: Shri G Manjunatha & Shri Ravish Soodassessment Year : 2010-11 Acit 3(2)(2) Pegasus Asset Reconstruction P Ltd. 54-55, 5Th Floor, Free Press House, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai 400 023. Pan Aadcp3334Q (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI Before Shri G Manjunatha, Accountant Member & Shri Ravish Sood, Judicial Member Assessment Year : 2010-11 ACIT 3(2)(2) Pegasus Asset Reconstruction P Ltd. 54-55, 5th floor, Free Press House, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai 400 023. PAN AADCP3334Q (Appellant) (Respondent) CO No.124/Mum/2018 (Arising out of ITA No.747/Mum/2017 for Assessment Year : 2010-11) Pegasus Asset Reconstruction P Ltd. ACIT 3(2)(2) Mumbai 400 023 Mumbai Vs. PAN AADCP3334Q (Cross-Objector) (Respondent) ITA No.1019 & 1020/Mum/2017 (Assessment Years : 2…

ACIT 14(2)(1), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1592 & 1593/MUM/2016 (A.Ys: 2002-03 & 2003-04) Asst. Commissioner of v. M/s. Idea Cellular Ltd, Income Tax – 14(2)(1), Room (Successor to Spice Communications Ltd.), Windsor, 5th Floor, Off. CST No. 432, 4th Floor, Aayakar Road, Kalina, Near Vidyanagri, Bhavan, M.K. Road, Mumbai- Santacruz (E), Mumbai – 400 098 400 020 PAN No: AAACB 2100 P (Appellant) (Respondent) Assessee by : Ms. Krupa R. Gandhi & Ms. Manshi Padhiar Revenue by : Shri M.V. Rajgur…

ACIT 14(2)(1), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1592 & 1593/MUM/2016 (A.Ys: 2002-03 & 2003-04) Asst. Commissioner of v. M/s. Idea Cellular Ltd, Income Tax – 14(2)(1), Room (Successor to Spice Communications Ltd.), Windsor, 5th Floor, Off. CST No. 432, 4th Floor, Aayakar Road, Kalina, Near Vidyanagri, Bhavan, M.K. Road, Mumbai- Santacruz (E), Mumbai – 400 098 400 020 PAN No: AAACB 2100 P (Appellant) (Respondent) Assessee by : Ms. Krupa R. Gandhi & Ms. Manshi Padhiar Revenue by : Shri M.V. Rajgur…

Asst CIT Cen Cir 29, Mumbai vs. Shah Rukh Khan, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Dy. Commissoner Of Income-Tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpk3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

…P a g e | 1 ITA No.5767/Mum/2014 A.Y. 2010-11 Dy. Commissioner of Income Tax Vs. Shri Shah Rukh Khan IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM Dy. Commissoner of Income-tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAHPK3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय…

ACIT 14(2)(1), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result the appeal of the Department is dismissed

Bench: Shri Dt Garasia, Jm & Shri Ashwani Taneja, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI DT GARASIA, JM AND SHRI ASHWANI TANEJA, AM I.T.A. No. 3372/Mum/2015 Assessment Year: 2007-08 ACIT-14(2)(1), M/s IDEA CELLUAR LTD. 432, 4th Floor, AaykarBhavan, 5thfloor, Windsor, off CST road, Mumbai-400020 Kalina, near Vidyanagari, Vs. Santacruz (E), Mumbai-400098 PANNo-AAACB2100P (Appellant) (Respondent) Appellant by : Shri M.C. Omi Ningshen, DR Respondent by : Ms. ManshiPadhiar, AR Date of Hearing : 06/02/2017 Date of Pronouncement : 06 /02/2017 O R D E R PER D. T. GARASIA, JM: This appeal is filed by the Revenue against the order of CIT(A)…

DCIT Cir 6(1)(2), Mumbai vs. Asian Electronics Ltd, Mumbai

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh, Assessment Year:1999-2000 Dcit, Asian Electronics Ltd. Circle-6(1)(2), 107, Sumer Kendra, P.B. बनाम/ Room No.506, 5Th Floor, Marg, Opp. Mahindra Vs. Aayakar Bhavan, M.K. Road, Tower, Worli, Mumbai-400020 Mumbai-400018 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aabca0832C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:1999-2000 DCIT, Asian Electronics Ltd. Circle-6(1)(2), 107, Sumer Kendra, P.B. बनाम/ Room No.506, 5th Floor, Marg, Opp. Mahindra Vs. Aayakar Bhavan, M.K. Road, Tower, Worli, Mumbai-400020 Mumbai-400018 "नधा"रती / Assessee राज"व / Revenue P.A. No.AABCA0832C None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri Sunil Kumar Agarwal-DR सुनवाई क" तार"ख / Date of Hearing 16/08/2016 01/09/2016 आदे…

Asst CIT 16(1), Mumbai vs. P.N. Amersy (HUF), Mumbai

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी ” ” ” ” खंडपीठ सी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “C”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Pawan Singh, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./2383/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year:2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT-16(1) M/…