“cross objection”

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Hearing : 11.07.2022 Date of Pronouncement : 08.08.2022 O R D E R PER BENCH 1. The above appeals are filed by the Department and Cross Objections filed by the assessee. The Department has filed the appeals for A.Ys.2007-08, 2008-09 and 2009-10 in the case of Reva Properties ... assessee has filed the respective cross-objections in each of the three years. Similarly, the Department has filed appeals for A.Ys. 2009-10 and 2010-11 in the case of Martand Properties Ltd. and the assessee has filed the respective cross-objections. C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018

ITO -WD 26(2)(1), Mumbai vs. Larsen and Tourbo Kamgar Sahakari Patpedhi Maryadit, Mumbai

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.2562/मुं/2021 ("न.व. 2019-20) Income Tax Officer, Ward 26(2)(1), 315, 3Rd Floor, Kautilya Bhavan, Bandra (East), Mumbai – 400 051. ...... अपीलाथ" /Appellant बनाम Vs. Larsen An Toubro Kamgar Sahakari Patpedni Maryadid, Gate No.1, Larsen Toubro Campus, Saki Vihar Road, Powai, Mumbai 400 072. Pan: Aaabl-0014H. ..... ""तवाद"/Respondent C.O. No.56/Mum/2022 (Arising Out Of Ita No.2562/Mum/2021,A.Y. 2019-20) Larsen An Toubro Kamgar Sahakari Patpedni Maryadid, Gate No.1, Larsen Toubro Campus, Saki Vihar Road, Powai, Mumbai 400 072. .... Cross Objector बनाम Vs. Income Tax Officer, Ward 26(2)(1), 315, 3Rd Floor, Kautilya Bhavan, Bandra (East), Mumbai – 400 051 ...... Appellant In Appeal

allowing deduction u/s. 80P(2) of the Income Tax Act, 1961 [in short ‘the Act’]. 3. The assessee has filed Cross Objections in support of order of CIT(A). 4. The brief facts of the case as emanating from records are: The assessee is a Co-operative Credit Society registered ... light of above decisions, the appeal by the Revenue is dismissed. C.O. No. 56/Mum/2022: 8. Since, we have dismissed the appeal of Revenue , the Cross Objection filed by the assessee has become infructuous, hence, the same is dismissed as such. 9. To sum up, the appeal by the Revenue

DCIT Cent .Cir-1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt. Ltd, Mumbai

Appeal is allowed

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2012-13

Sunny Vista Realtors Pvt. Ltd. O R D E R Per : Kuldip Singh, Judicial Member: For the sake of brevity aforesaid appeal and cross objections bearing common question of law and facts are being disposed of by way of composite order. 2. Appellant DCIT, Mumbai (hereinafter referred ... Revenue) and cross objector M/s. Sunny Vista Realtors Pvt. Ltd. (hereinafter referred to as the assessee) by filing the present appeal and cross objections emanated from the same impugned order dated 12.07.2021 sought to set aside the same passed by the Commissioner of Income Tax (Appeals) [hereinafter referred

DCIT Circle-15 (3)(2), Mumbai vs. M/S Sphynx Agro Pvt Ltd., Mumbai

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

Sphynx Agro Pvt. Ltd. O R D E R Per : Kuldip Singh, Judicial Member: For the sake of brevity aforesaid appeal and cross objections bearing common question of law and facts are being disposed of by way of composite order. 2. Appellant Dy. CIT, Mumbai (hereinafter referred ... Revenue) and the cross objector M/s. Sphynx Agro Pvt. Ltd (hereinafter referred to as the assessee) by efiling the present appeal and cross objections sought to set aside the impugned order dated 29.07.2019 passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred

DCIT (It) 2(1)(1), Mumbai vs. Credit Suisse Ag, Mumbai

In the result, appeal of the Revenue is dismissed and Cross

would be made applicable to a foreign company, for which the assessee has raised the grounds in its cross objections. 12 ITA No.14/Mum/2019 & C.O.No.272/Mum/2019 M/s. Credit Suisse AG 5.1. We have heard rival submissions and perused the materials available on record. The ld. AO sought to invoke the provisions ... Revenue is dismissed. 22 ITA No.14/Mum/2019 & C.O.No.272/Mum/2019 M/s. Credit Suisse AG 6. In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed. Order pronounced on 03/08/2022 by way of proper mentioning in the notice board. (KULDIP SINGH) ACCOUNTANT MEMBER Mumbai; Dated 03/08/2022

ACIT Cir 2(2)(1), Mumbai vs. L & T Ltd ( Datar Switch Gear Ltd Merged ), Mumbai

In the result, the appeal filed by the revenue is allowed and the cross objection filed by the assessee is treated as allowed for statistical purposes

Date of Hearing 13.06.2022 Date of Pronouncement 03.08.2022 O R D E R Per B.R.Baskaran (AM) :- The appeal filed by the revenue and the cross objection filed by the assessee are directed against the order passed by Ld CIT(A)-2, Nashik and they relate to the assessment year ... time of hearing, the decision of the learned CIT(A) may be set aside and that of the Assessing Officer restored.” 3. In the cross objection, the assessee has raised an alternative plea that the depreciation of Rs.43.42 crores, which is being contested by the revenue, should alternatively be allowed

DCIT Central Circle(1), Mumbai vs. Shri Kumar Rasiklal Mehta, Mumbai

In the result, all the appeals filed by the Revenue as well as cross objections filed by the assessee are dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyal

Nos.88, 90 & 86/M/2022 Shri Kumar Rasiklal Mehta O R D E R Per Bench: For the sake of brevity aforesaid cross appeals and cross objections bearing common question of law and facts are being disposed of by way of composite order. 2. Appellant Dy. Commissioner of Income Tax, Mumbai (hereinafter ... Revenue) and the cross objector Shri Kumar Rasiklal Mehta (hereinafter referred to as the assessee) by filing the present appeals and cross objections sought to set aside the impugned order dated 20.12.2021 passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred

Dy.CIT Central Circle(1), Mumbai vs. Shri Kumar Rasiklal Mehta, Mumbai

In the result, all the appeals filed by the Revenue as well as cross objections filed by the assessee are dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyal

Nos.88, 90 & 86/M/2022 Shri Kumar Rasiklal Mehta O R D E R Per Bench: For the sake of brevity aforesaid cross appeals and cross objections bearing common question of law and facts are being disposed of by way of composite order. 2. Appellant Dy. Commissioner of Income Tax, Mumbai (hereinafter ... Revenue) and the cross objector Shri Kumar Rasiklal Mehta (hereinafter referred to as the assessee) by filing the present appeals and cross objections sought to set aside the impugned order dated 20.12.2021 passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred

DCIT Central Circle-2(1), Mumbai vs. Shri Kumar Rasiklal Mehta, Mumbai

In the result, all the appeals filed by the Revenue as well as cross objections filed by the assessee are dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyal

Nos.88, 90 & 86/M/2022 Shri Kumar Rasiklal Mehta O R D E R Per Bench: For the sake of brevity aforesaid cross appeals and cross objections bearing common question of law and facts are being disposed of by way of composite order. 2. Appellant Dy. Commissioner of Income Tax, Mumbai (hereinafter ... Revenue) and the cross objector Shri Kumar Rasiklal Mehta (hereinafter referred to as the assessee) by filing the present appeals and cross objections sought to set aside the impugned order dated 20.12.2021 passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred

Addl CIT RG 10(2), Mumbai vs. Geometric Softwar Solutions Co. Ltd, Mumbai

In the result, ground no

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm M/S Geometric Software The Acit Solutions Company Ltd. Ward 10(2), [ Now Merged With Hcl Room No.432, 4Th Floor, Technologies Limited ] Vs. Aayakar Bhavan, M.K. Marg, 806, Sidharth, 96 Nehru Mumbai-400 020 Place, New Delhi 19 (Respondent) (Appellant) Pan No. Aabcg 0066 A Co No. 157/Mum/2011 (Arising In Ita No.6219/Mum/2010 For A.Y. 2005–06) M/S Geometric Software Solutions Company Ltd. The Acit (Now Gemetric Ltd.) [ Now Ward 10(2), Room No.432, 4Th Floor, Merged With Hcl Vs. Technologies Limited] Aayakar Bhavan, M.K. Marg, Mumbai-400 020 806, Sidharth, 96 Nehru Place, New Delhi 19 (Respondent) (Cross Objector) Assessee By : Shri Porus F. Kaka & Shri Manish Kanth, Ars‟ Revenue By : Shri Sumit Kumar, Dr Date Of Hearing: 21.07.2022 Date Of Pronouncement : 29.07.2022

5975/Mum/2010 is filed by the assessee and ITA No. 6219/Mum/2010 is filed by the learned Assessing Officer. Assessee has once again filed Cross Objection no. 157/Mum/2011 in ITA No. 157 /Mum/2011 for the same assessment year. 03. Assessee in ITA No. 5975/Mum/2010 has raised following grounds of appeal:- “This Appeal ... result, ground no. 9 and 10 are allowed. 027. Accordingly, appeal of the assessee is partly allowed. 028. Parties submitted that Cross objections filed by the assessee is merely supportive in nature, if appeal of revenue is decided in favour of the assessee, it becomes merely academic. Therefore, we dismiss

Geometric Software Solutins Co. Ltd ( Now Gemetric Ltd), Mumbai vs. Addl CIT RG 10(2), Mumbai

In the result, ground no

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm M/S Geometric Software The Acit Solutions Company Ltd. Ward 10(2), [ Now Merged With Hcl Room No.432, 4Th Floor, Technologies Limited ] Vs. Aayakar Bhavan, M.K. Marg, 806, Sidharth, 96 Nehru Mumbai-400 020 Place, New Delhi 19 (Respondent) (Appellant) Pan No. Aabcg 0066 A Co No. 157/Mum/2011 (Arising In Ita No.6219/Mum/2010 For A.Y. 2005–06) M/S Geometric Software Solutions Company Ltd. The Acit (Now Gemetric Ltd.) [ Now Ward 10(2), Room No.432, 4Th Floor, Merged With Hcl Vs. Technologies Limited] Aayakar Bhavan, M.K. Marg, Mumbai-400 020 806, Sidharth, 96 Nehru Place, New Delhi 19 (Respondent) (Cross Objector) Assessee By : Shri Porus F. Kaka & Shri Manish Kanth, Ars‟ Revenue By : Shri Sumit Kumar, Dr Date Of Hearing: 21.07.2022 Date Of Pronouncement : 29.07.2022

5975/Mum/2010 is filed by the assessee and ITA No. 6219/Mum/2010 is filed by the learned Assessing Officer. Assessee has once again filed Cross Objection no. 157/Mum/2011 in ITA No. 157 /Mum/2011 for the same assessment year. 03. Assessee in ITA No. 5975/Mum/2010 has raised following grounds of appeal:- “This Appeal ... result, ground no. 9 and 10 are allowed. 027. Accordingly, appeal of the assessee is partly allowed. 028. Parties submitted that Cross objections filed by the assessee is merely supportive in nature, if appeal of revenue is decided in favour of the assessee, it becomes merely academic. Therefore, we dismiss

Warner Bros. Distributing Inc., Mumbai vs. ACIT (It) 4(3)(2), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blewarner Bros. Distributing Inc. V. Acit (It)-4(3)(2) C/O. Warnere Bros. Pictures India Private Ltd Room No. 1611, 16Th Floor 407, 4Th Floor, Windfall, Air India Building Sahar Plaza Complex Nariman Point Andheri Kurla Road, Jb Nagar Mumbai – 400 021 Andheri (E), Mumbai – 400059 Pan: Aaacw6559R (Appellant) (Respondent) Assessee By : Shri A.F. Jahangir Department By : Ms. Bharati Singh

Therefore, there is no need to differ from the findings of the CIT (A) and accordingly the Revenue Appeal is dismissed. 12) In the cross objection, the assessee is contesting about the findings of the CIT (A) that the general principles of section 9(1)(i) will apply ... inclusion under section 9(1)(vi) and relied on the two decisions of the Gujarat and Madras High Courts referred (supra). Even though the cross objection was raised on findings of CIT(A), in view of the observations given above, we are of the opinion that the issue is only

Mylan Pharmaceuticals Pvt. Ltd., Mumbai vs. A.C.I.T. 6(3), Mumbai

In the result, both the appeal of the assessee and Revenue is partly allowed and the cross-objection of the assessee is dismissed

that as Merck Development Centre Pvt. Ltd.) One India Bulls Centre, Tower 2B, 7th Floor, 841, Senapati Bapat Marg, Elphinstone Road, (W), Mumbai- 400013. Cross Objection No. 50/Mum/2013 Arising out of I.T.A. No.1283/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2007-08) Mylan Pharmaceuticals Pvt. ACIT, Cir-6(3) बिधम/ Ltd. Room No.522 ... Pronouncement: 28/07/2022 आदेश / O R D E R PER ABY T. VARKEY, JM: These cross appeals by the assessee and the Revenue and the cross objection by assessee are arising out of the order of the against the order of the Ld. CIT(A)-15 dated

ACIT 6(3), Mumbai vs. Mylan Developemtnt Centre P.Ltd ( Formelry Merck Development Centre P.Ltd ), Mumbai

In the result, both the appeal of the assessee and Revenue is partly allowed and the cross-objection of the assessee is dismissed

that as Merck Development Centre Pvt. Ltd.) One India Bulls Centre, Tower 2B, 7th Floor, 841, Senapati Bapat Marg, Elphinstone Road, (W), Mumbai- 400013. Cross Objection No. 50/Mum/2013 Arising out of I.T.A. No.1283/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2007-08) Mylan Pharmaceuticals Pvt. ACIT, Cir-6(3) बिधम/ Ltd. Room No.522 ... Pronouncement: 28/07/2022 आदेश / O R D E R PER ABY T. VARKEY, JM: These cross appeals by the assessee and the Revenue and the cross objection by assessee are arising out of the order of the against the order of the Ld. CIT(A)-15 dated

DCIT Circle- 15(3)(1), Mumbai vs. M/S Sanjivaini Parenteral Ltd., M

In the result, all the three appeals of the learned assessing officer are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Parenteral Ltd. (assessee/ appellant) for A.Ys. 2009-10, 2010-11 & 11-12. For all these three years, assessee also filed cross objection. The common issues are involved in this appeal, the parties argued them together and therefore, these are disposed off by this common order ... assessee. Therefore, the learned Assessing Officer is aggrieved with the order of the learned CIT (A) in this ITA and assessee has filed cross objection challenging the part of additions confirmed. 03. Revenue in ITA no. 4153/Mum/2019 for A.Y. 09–10 has raised following grounds of appeal

DCIT, Circle-15(3)(1), Mumbai vs. M/S- Sanjivani Parenteral Ltd., Mumbai

In the result, all the three appeals of the learned assessing officer are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Parenteral Ltd. (assessee/ appellant) for A.Ys. 2009-10, 2010-11 & 11-12. For all these three years, assessee also filed cross objection. The common issues are involved in this appeal, the parties argued them together and therefore, these are disposed off by this common order ... assessee. Therefore, the learned Assessing Officer is aggrieved with the order of the learned CIT (A) in this ITA and assessee has filed cross objection challenging the part of additions confirmed. 03. Revenue in ITA no. 4153/Mum/2019 for A.Y. 09–10 has raised following grounds of appeal

DCIT, C-15(3)(1), Mumbai vs. Sanjivani Parenteral Ltd., Mumbai

In the result, all the three appeals of the learned assessing officer are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

Parenteral Ltd. (assessee/ appellant) for A.Ys. 2009-10, 2010-11 & 11-12. For all these three years, assessee also filed cross objection. The common issues are involved in this appeal, the parties argued them together and therefore, these are disposed off by this common order ... assessee. Therefore, the learned Assessing Officer is aggrieved with the order of the learned CIT (A) in this ITA and assessee has filed cross objection challenging the part of additions confirmed. 03. Revenue in ITA no. 4153/Mum/2019 for A.Y. 09–10 has raised following grounds of appeal