DCIT, THANE vs. UNIQUE SHANTI DEVELOPERS LLP, THANE
ITA 3902/MUM/2023[2016-17]Status: DisposedITAT Mumbai14 Aug 2024AY 2016-17
Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2016-17 Unique Shanti Developers Llp, Acit Circle 32(3), Now Acit 103/104, Rajshree Apartment, Circle 1 Thane, Vs. Royal Compex, Eksar Road, A Wing, 6Th Floor, Asher It Park, Borivali (W), 16Z, Wagle Industrial Estate, Mumbai-400092. Thane (West)-400604. Pan No. Aaefu 1254 E Appellant Respondent Assessment Year: 2016-17 Dcit, Thane, Unique Shanti Developers Llp, Room No. 210, A Wing, 6Th Floor, Harish Plazza, 100 Road, 1St Ashar It Park, Road No. 16Z, Vs. Floor, Opp Sector-2, Thane West-400604. Mira Road (E), Thane-400604. Pan No. Aaefu 1254 E Appellant Respondent
For Appellant: Ms. Rajeshwari Menon, Sr. DRFor Respondent: Mr. Hitesh Shah
income declared under the allowance as deduction against the income declared under the scheme. For ready reference, reference, a relevant provision i.e.
i.e. section 180(4) of scheme, is reproduced as under:
reproduced as under:
Unique Shanti Developers LLP
Unique Shanti Developers LLP
ITA Nos. 3856 &
180. (1) Subject ... entitled for claim of Rs. 5,75,00,000/
for claim of Rs. 5,75,00,000/- as deduction as per section 180(4) of per section 180(4) of Finance Act, 2016, as Finance Act, 2016, as no deduction in respect of any any expenditure or allowance is permitted
