Indian Corporate Loan Securitisation Trust v. ITO

INCOME TAX OFFICER-23(1)(2), MUMBAI vs. INDIAN CORPORATE LOAN SECURITIES TRUST 2008 SERIES 14, MUMBAI

In the result, Revenue's appeal for A

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust 2008 Matru Mandir Series 14 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block 3Rd Floor, Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16786P (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Iii Matru Mandir 2009 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat17440L (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Matru Mandir 2008 Series 36 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16925L (Appellant) .. (Respondent) आदेश / O R D E R Per Bench: These Appeals In Ita No.4789/Mum/2017, 4791/Mum/2017 & 4794/Mum/2017 For A.Y.2010-11 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-32, Mumbai In Appeal No.Cit(A)- 32/It-604/23(1)(2)/2015-16, Cit(A)-32/It-48/19(3)(2)/2012-13 & Cit(A)-32/It-483/Ito-19(3)(4)/12-13 Respectively Dated 24/04/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 26/02/2016, 31/10/2012 Respectively By The Ld. Income Tax Officer – 23(1)(2) & 19(3)(2) Respectively, Mumbai (Hereinafter Referred To As Ld. Ao).

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM The ITO-23(1)(2) Vs. M/s. Indian Corporate Loan Room No.18 Securities Trust 2008 Matru Mandir Series 14 Grant Road IL & FS Financial Centre Mumbai – 400 007 Plot No.C-22, G Block 3rd Floor, Bandra Kurla Complex, Bandra East Mumbai – 400 051 PAN/GIR No. AAAT16786P (Appellant) .. (Respondent) The ITO-23(1)(2) Vs. M/s. Indian Corporate Loan Room No.18 Securities Trust Series III Matru Mandir 2009 Grant Road IL & FS Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumba…

ITO 23(1)(2), MUMBAI vs. ITSSL LOAN TRUST, MUMBAI

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Itssl Loan Trust Idbi, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. Pan No. Aaati6594F Appellant Respondent Assessment Year: 2009-10 Ito-23(1)(2), Room No. Itssl Loan Trust Idbi, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. Pan No. Aaati6594F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 ITSSL Loan Trust IDBI, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. PAN No. AAATI6594F Appellant Respondent Assessment Year: 2009-10 ITO-23(1)(2), Room No. ITSSL Loan Trust IDBI, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. PAN No. AAATI6594F Appellant Respondent Revenue by…

ITSSL LOAN TRUST,MUMBAI vs. ITO 19(3)(2), MUMBAI

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Itssl Loan Trust Idbi, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. Pan No. Aaati6594F Appellant Respondent Assessment Year: 2009-10 Ito-23(1)(2), Room No. Itssl Loan Trust Idbi, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. Pan No. Aaati6594F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 ITSSL Loan Trust IDBI, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. PAN No. AAATI6594F Appellant Respondent Assessment Year: 2009-10 ITO-23(1)(2), Room No. ITSSL Loan Trust IDBI, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. PAN No. AAATI6594F Appellant Respondent Revenue by…