PNB Finance Ltd. v. CIT

ACIT 17(1), Mumbai vs. Mahindra & Mahindra Employees Stock Option Trust, Mumbai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & ACIT-17(1), Vs. M/s. Mahindra & Mahindra Room No.117, 1st Floor Employees Stock Option Trust G-Block, Kautilya Bhavan Mumbai Bandra Kurla Complex 1 Gateway Building Mumbai – 400 051 Apollo Bunder, Mumbai- 400 009 PAN/GIR No.AAHFM9583B (Appellant) .. (Respondent) Assessee by Shri Mayank Thosar Revenue by Shri Manoj Kumar Date of Hearing 02/08/2022 Date of Pronouncement 04/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA No.1119/Mum/2022 & 1120/Mu…

ACIT-17(1), Mumbai vs. Mahindra & Mahindra Employees Stock Option Trust., Mumbai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & ACIT-17(1), Vs. M/s. Mahindra & Mahindra Room No.117, 1st Floor Employees Stock Option Trust G-Block, Kautilya Bhavan Mumbai Bandra Kurla Complex 1 Gateway Building Mumbai – 400 051 Apollo Bunder, Mumbai- 400 009 PAN/GIR No.AAHFM9583B (Appellant) .. (Respondent) Assessee by Shri Mayank Thosar Revenue by Shri Manoj Kumar Date of Hearing 02/08/2022 Date of Pronouncement 04/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA No.1119/Mum/2022 & 1120/Mu…

Mahindra & Mahindra Employees Stock Option Trust, Mumbai vs. Addl CIT RG 12(2), Mumbai

In the result, ground no.4 is allowed for statistical purposes

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सिं./Ita No.2389/Mum/2015 (नििाारण वषा / Assessment Year :2010-2011) Mahindra & Mahindra Adcit, Range-12(2), Employees‟ Stock Option Mumbai-20 Trust, Gateway Building, Apollo Bunder, Mumbai- 400001 स्थामी रेखा सिं./ जीआइआय सिं./ Pan/Gir No. : Aahfm 9583 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. यनधावरयती की ओर से /Assessee By : Shri H.P.Mahajani याजस्र् की ओर से /Revenue By : Shri N.P.Singh सुनर्ाई की तायीख / Date Of Hearing : 04/08/2015 घोषणा की तायीख/Date Of Pronouncement 21/10/2015 आदेश / O R D E R Per R.C.Sharma, Am The Present Appeal Is Filed Against The Order Of Cit(A) -28, Mumbai, Dated 26-3-2015 For A.Y.2011-12. 2. During The Course Of Hearing The Assessee Has Filed Concise Grounds Of Appeal. These Have Been Considered By Us For The Adjudication Of This Appeal & Are Reproduced Hereunder :-

…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.2389/Mum/2015 (नििाारण वषा / Assessment Year :2010-2011) Mahindra & Mahindra ADCIT, Range-12(2), Employees‟ Stock Option Mumbai-20 Trust, Gateway Building, Apollo Bunder, Mumbai- 400001 स्थामी रेखा सिं./ जीआइआय सिं./ PAN/GIR No. : AAHFM 9583 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. यनधावरयती की ओर से /Assessee by : Shri H.P.Mahajani याजस्र् की ओर से /Reven…