ITO 8(2)-4, MUMBAI vs. NISHA MALL MANAGEMENT CO. P. LTD, MUMBAI
In the result, appeal of the revenue is dismissed
ITA 5882/MUM/2010[2006-07]Status: DisposedITAT Mumbai30 Oct 2015AY 2006-07
Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सिं./Ita No.5882/Mum/2010 (नििाारण वषा / Assessment Year :2006-2007) Ito-8(2)(4), Mumbai Vs. M/S Nishta Mall Management Co. Pvt. Ltd., Knowledge House, Shyam Nagar, Off. Jogeshwari-Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थामी रेखा सिं./ जीआइआय सिं./ Pan/Gir No. : Aaecm 0705 H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्र् की ओर से /Revenue By : Shri M. Rajan यनधावरयती की ओर से /Assessee By : Shri Nishit Gandhi सुनर्ाई की तायीख / Date Of Hearing : 5Th August, 2015 घोषणा की तायीख/Date Of Pronouncement 30-10-2015 आदेश / O R D E R Per R.C.Sharma, Am This Is An Appeal Filed By The Revenue Against The Order Of Cit(A), Mumbai, Dated 13-4-2010, For The Assessment Year 2006-07, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act, Wherein Following Grounds Have Been Taken By The Revenue :- “On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That Business Centre Service Charges Of Rs.52,89,000/- Should Be Treated As “Business Income” Instead Of “Income From House Property” Without Appreciating The Facts Of The Case.”
For Appellant: Shri Nishit GandhiFor Respondent: Shri M. Rajan
Section 143(3)
…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI सर्वश्री जोगगन्दय ससिंह, न्मायमक सदस्म एवुं श्री आय.सी.शभाव, रेखा सदस्म BEFORE SHRI JOGINDER SINGH, JM & SHRI R.C.SHARMA, AM आमकय अऩीर सिं./ITA No.5882/Mum/2010 (नििाारण वषा / Assessment Year :2006-2007) ITO-8(2)(4), Mumbai Vs. M/s Nishta Mall Management Co. Pvt. Ltd., Knowledge House, Shyam Nagar, off. Jogeshwari-Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थामी रेखा सिं./ जीआइआय सिं./ PAN/GIR No. : AAECM 0705 H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्र् की ओर से /Revenue by : Shri M. Ra…
