REGUS SOUTH MUMBAI BUSINESS CENTRE PVT. LTD.,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 14(1)(2), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 6104/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Mar 2026AY 2012-13
Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarregus South Mumbai Dcit - 14(1)(2), Business Centre Mumbai Private Limited, Vs. Aayakar Bhavan, M. Level 4, Dynasty K. Road, New Marine Business Park, Andheri Lines. Mumbai- Kurla Road, J. B. Nagar 400 020 S.O, Mumbai – 400 059 Pan/Gir No. Aadcr6068H (Applicant) (Respondent) Assessee By Shri Ketan Ved, Ld. Ar Revenue By Smt. Usha Gaikwad, Ld. Dr Date Of Hearing 16.03.2026 Date Of Pronouncement 26.03.2026
Section 143(3)
allocation of such costs.
15. The learned AR also brought to notice that similar expenditure has been allowed as a deduction under section 37(1) of the Act in subsequent assessment years i.e. A.Y. 2013–14 and 2014–15, and copies of the assessment orders for those years were placed ... estimated or proportionate basis, without precise identification and supporting evidence of actual services rendered to the assessee, does not satisfy the requirement of section 37(1) of the Act. The learned DR emphasised that the assessee has not discharged its onus of substantiating the nature of services, their necessity