ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

13(1)(d) of the Act with respect to acceptance, holding and acceptance, holding and disposal of the aforesaid shares received. disposal of the aforesaid shares received. 7.6 It is further observed from the record that the AO stated in the It is further observed from the record that the AO stated in the It is further observed from

CHEMOX EXPORTS IMPORTS PVT LTD,MUMBAI vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 3954/Mum/2024

13,901 EXC-002 Turnover from services reported in service tax CBIC Gross taxable amount 29,70,941 return SFT-012 (S) Sale by any person of Shailendra immovable property Satam Arjun Transaction amount related to the person 3,10,00,000 TDS Statement Sales TDS-194IA (R) consideration on sale of Pravina immovable property Rajput Pushpasen Amount paid

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

ITO (E) 1(3), MUMBAI vs. FREE TRADE UNION, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT VENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)- 1(3), MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

M/S. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST,MUMBAI vs. DCIT, CENTRAL CIRCLE-43 OR CIT CENTRAL 4, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

ASST CIT CC 43, MUMBAI vs. FREE TRADE UNION MULTIPURPOSE PROJECT TRUST, MUMBAI

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am

TDS and further challenged action of the ld. CIT(A) non adjudication of specific ground No. 8 taken for Asst. Year 2005-06. The assessee also filed 3. The brief facts of the case are that the assessee is a charitable trust engaged in various charitable activities as per objects of trust deed. The Trust is affiliated to two trade

BARCLAYS BANK PLC,MUMBAI vs. CIT (INTERNATIONAL TAXATION)-RANGE-1, MUMBAI

In the result, the appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

13,88,97,251 is allowable under section 37 of the Act; and 5.2 The CIT erred in holding that the learned AO has not verified whether only unavailed credits of the year under consideration have been allowed or cumulative credits of various years has also been allowed. Ground no 6 Without prejudice to Ground nos 1 & 2 above

PERFECT THREAD MILLS LTD,MUMBAI vs. DCIT 8(2), MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri G.S.Pannu Vice Presedent,(As) Shri D. Karunakar Rao & Shri Amit Shukla, Sh. Pawan Singh & Shri Rajesh Kumarperfect Thread Mills Ltd Vs Dcit, 8(2), Mumbai 201, Millenium Plaza Behind Sakinaka Telephone Exchange, Andheri Kurla Road, Andheri (E), Mumbai- 72 Pan: Aaacp6449E Appellant Respondednt

section 13, Ld Counsel for the assessee read out such transfer of secured asset by the bank shall have the effect as if the transfer was made by the owner of the secured asset. 8. On the other hand, Ld DR relied heavily on the order of the AO and the CIT (A). Elaborating the same, Shri S.K. Mahapatra

POORNIMA SANJAY PRABHU,MUMBAI vs. ASSESSMENT UNIT, FACELESS ASSESSMENT CENTRE

In the result, the appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. RENU JAUHRI (Accountant Member)

13,21,215 AY 2019–20 (FY 2018– 02/04/2018 ₹26,42,430 (TDS ₹26,424) 19): 05/06/2018 ₹8,80,810 (TDS ₹8,808) 14/01/2019 ₹9,66,800 (TDS ₹9,668) Total ₹44,90,040 AY 2020–21 (FY 2019– Nil 20) AY 2021–22 (FY 2020– 21): Multiple instalments between 07/04/2020 to 26/05/2020 aggregating to ₹17,53,400 with proportionate