“Section 10(2)(x)”

Section References (mined)Section 10Section 10(2)(x)2 judgments

MICROPOINT COMPUTERS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 10(2)(2), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3414/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Smt. Mahita Nair

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 36Section 36(1)(ii)Section 40ASection 40A(2)(b)

first part and “such sum” in the second part of the section. 10. We find that while interpreting the provisions of section 10(2)(x) of the Income Tax Act, 1922, which corresponds to the provisions of section 36(1)(ii) of the Act, the Hon’ble jurisdictional High Court

GRAMEEN IMPACT INVESTMENT INDIA PVT LTD,MUMBAI vs. NATIONAL -E ASSESSMENT CENTRE , DELHI

In the result, all the three appeals of the assessee are allowed

ITA 2375/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Dec 2022AY 2018-19

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2018-19 Grameen Impact Investments India National-E-Assessment Pvt. Ltd., Centre, 306, 3Rd Floor, A Wing, Devroop Vs. New Delhi-110 001. Building, 36, Turner Road, Bandra West, Mumbai-400050. Pan No. Aaacr 9005 R Appellant Respondent Assessee By : Mr. K. Shivaram & Mr. Shashi Bekal, Ars : Revenue By Mr. Satyapal Kumar, Dr Date Of Hearing : 19/12/2022 Assessment Year: 2015-16 & Assessment Year: 2016-17 Grameen Impact Investments India Dy. Cit-13(3)(1), Pvt. Ltd., Room No. 229, Aayakar 306, 3Rd Floor, A Wing, Devroop Vs. Bhavan, M.K. Road, Building, 36, Turner Road, Bandra Mumbai-400050. West, Mumbai-400050. Pan No. Aaacr 9005 R Appellant Respondent

For Appellant: Mr. K. Shivaram & Mr. Shashi

Section 56

Court the present appeal Against the judgment of the High Court the present appeal is brought by special is brought by special leave Section 10(2)(x) and 10(2)(×v) of the Income Tax Act. 1922 n 10(2)(x) and 10(2)(×v) of the Income