MILESTONE SPACE,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

301. PAN : AAOCS9107M (Appellant) Assessees by : Ms. Hema Bhanushali Revenue by : Ms. Aarju Garodia 2 M/s. Milestone Space & Ors. ITA Nos. 4739, 4743, 4745, 4747 & 4748/Mum/2016 Date of Hearing : 28/02/2017 Date of Pronouncement : 28/02/2017 O R D E R PER G.S.PANNU, A.M : The captioned are five appeals by three different assessees involving a common issue pertaining to charging of late

SANJAY SATISHCHANDRA DUTT,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

301. PAN : AAOCS9107M (Appellant) Assessees by : Ms. Hema Bhanushali Revenue by : Ms. Aarju Garodia 2 M/s. Milestone Space & Ors. ITA Nos. 4739, 4743, 4745, 4747 & 4748/Mum/2016 Date of Hearing : 28/02/2017 Date of Pronouncement : 28/02/2017 O R D E R PER G.S.PANNU, A.M : The captioned are five appeals by three different assessees involving a common issue pertaining to charging of late

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

301. PAN : AAOCS9107M (Appellant) Assessees by : Ms. Hema Bhanushali Revenue by : Ms. Aarju Garodia 2 M/s. Milestone Space & Ors. ITA Nos. 4739, 4743, 4745, 4747 & 4748/Mum/2016 Date of Hearing : 28/02/2017 Date of Pronouncement : 28/02/2017 O R D E R PER G.S.PANNU, A.M : The captioned are five appeals by three different assessees involving a common issue pertaining to charging of late

P L OSWAL & CO.,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, the appeals of the Assessees are allowed

Bench: Shri C.N. Prasad & Shri Ramit Kochar

301 Kalyan (W) - 421301 PAN : AMVPS0231L (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से /Appellant by : Shri Kapil D. Talreja Ms. Hema R.Bhanushali प्रत्यर्थी की ओर से /Respondent by : Shri B.S.Bist सुनवाई की तारीख / Date of Hearing : 9.3.2017 घोषणा की तारीख / Date of Pronouncement : 17.5.2017 2 ITA Nos. 4714 & 4715/Mum/2016 (.AY.2013-14) M/s P.L.Oswal & Co. and Shri Tirathraj J Singh resply

TIGERS WORLDWIDE LOGISTICS PVT LTD,MUMBAI vs. DCIT (3)(3)(1) , MUMBAI

In the result, the appeal of the assessee for AY 2001

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2001-02 & Assessment Year: 2008-09 Tigers Worldwide Logistics Pvt. Dcit (3)(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 301, Sangeet Plaza, Marol Vs. New Marine Lines, Naka, Marol, Andheri East, Mumbai-400020 Mumbai-400059. Pan No. Aaack 4578 L Appellant Respondent Assessee By : Mr. Haridas Bhat, Ar Revenue By : Mr. S.K. Jain, Dr : Date Of Hearing 06/03/2023 : Date Of Pronouncement 30/03/2023

301, Sangeet Plaza, Marol Vs. New Marine Lines, Naka, Marol, Andheri East, Mumbai-400020 Mumbai-400059. PAN No. AAACK 4578 L Appellant Respondent Assessee by : Mr. Haridas Bhat, AR Revenue by : Mr. S.K. Jain, DR : Date of Hearing 06/03/2023 : Date of pronouncement 30/03/2023 ORDER PER OM PRAKASH KANT, AM These two appeals by the assessee are directed against two separate

TATA SKY LTD.,MUMBAI vs. A.C.I.T.(TDS) RG.3(1), MUMBAI

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

301 to 305, 3rd Floor, Range 3(1), Windsor, Off. CST Road, Vs. [Now Jt. CIT (OSD)(TDS) Range Kalina, Santacruz (East), 2(3)], Mumbai-400 098 Charni Road, Mumbai – 400 002 PAN/GIR No. AAGCS 9294 M (Assessee) : (Revenue) and I.T.A. Nos.6798, 6799, 6803 & 6804/Mum/2012 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2010-11) ITO, Tata Sky Limited

TATA SKY LTD,MUMBAI vs. ASST CIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16(1)] Mumbai .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAGCS9294M Aayakr ApIla saM./ ITA No. 3971/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla

TATA SKY LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16(1)] Mumbai .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAGCS9294M Aayakr ApIla saM./ ITA No. 3971/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16(1)] Mumbai .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAGCS9294M Aayakr ApIla saM./ ITA No. 3971/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16(1)] Mumbai .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAGCS9294M Aayakr ApIla saM./ ITA No. 3971/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla

STOCK HOLDING CORPORATION OF INDIA LTD,MUMBAI vs. DY CIT 8 (2) (2), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Amarjit Singhassessment Year: 2011-12 M/S Stock Holding Corporation Of Dy. Commissioner Of Income – India Ltd., Tax, Range -8(2)(2), Unit No. 301, 3Rd Floor, Peninsula Room No. 615, Center Point, Opp. Bharat Mata Vs. Aayakar Bhavan, Cinema, Dr. Babasaheb Maharishi Karve Road, Ambedkar Road, Parel, Mumbai - 400020 Mumbai - 400012 Pan: Aabcs1429B (Appellant) (Respondent) Assessee By : Shri Akram Khan (Ar) Revenue By : Shri B K Bagchi (Dr) Date Of Hearing : 11/12/2021 Date Of Pronouncement: 05/01/2022

301, 3rd Floor, Peninsula Room No. 615, Center Point, Opp. Bharat Mata Vs. Aayakar Bhavan, Cinema, Dr. Babasaheb Maharishi Karve Road, Ambedkar Road, Parel, Mumbai - 400020 Mumbai - 400012 PAN: AABCS1429B (Appellant) (Respondent) Assessee by : Shri Akram Khan (AR) Revenue by : Shri B K Bagchi (DR) Date of Hearing : 11/12/2021 Date of Pronouncement: 05/01/2022

RAYMOND LTD,MUMBAI vs. DCIT (OSD) RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

TDS certificates amounting to Rs. 98,09,238/- and to modify the assessment in accordance with the provisions of the Act. 7. Each of the above grounds of appeal are independent and without prejudice to each other. 8. The appellant craves liberty to add, to alter and/or amend the grounds of appeal as andwhen given.” 4. At the outset, with

RAYMOND LTD,MUMBAI vs. ADDL CIT RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

TDS certificates amounting to Rs. 98,09,238/- and to modify the assessment in accordance with the provisions of the Act. 7. Each of the above grounds of appeal are independent and without prejudice to each other. 8. The appellant craves liberty to add, to alter and/or amend the grounds of appeal as andwhen given.” 4. At the outset, with

STATE BANK OF INDIA,MUMBAI vs. ACIT CIR 2(2),

In the result, appeal of the revenue is dismissed

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

TDS under section 195 and accordingly no disallowance could be made under section 40(a)(i). 8. The learned CIT(A) erred in confirming the addition in respect of contribution of Rs. 10,00,00,000 to SBI Retired Employees Medical Benefit Fund. The learned CIT(A) erred in not following the decision of the Cochin Tribunal in the case

ACIT CIR 2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

TDS under section 195 and accordingly no disallowance could be made under section 40(a)(i). 8. The learned CIT(A) erred in confirming the addition in respect of contribution of Rs. 10,00,00,000 to SBI Retired Employees Medical Benefit Fund. The learned CIT(A) erred in not following the decision of the Cochin Tribunal in the case

GAD LOGISTICS (I) PVT LTD,VASAI vs. ACIT-CIRCLE-4, , THANE

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

301, Guru Prerna Apartment ……………. Appellant Bala Sawant Lane, Vasai Thane 401 201 PAN – AABCG2816N v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–4, Thane Assessee by : Shri Bhupendra shah Revenue by : Ms. Indira Adakil Date of Hearing – 16/02/2023 Date of Order – 24/02/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed

UNITED BROTHERS MULTIPLAST LLP (SUCCESSOR TO M/S UNITED BROTHERS),MUMBAI vs. PCIT-17, MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Ms. Padmavathy S.Shri Sandeep Singh Karhailunited Brothers Multiplast Llp (Successor To M/S. United Brothers) 301, Heritage Plazza, A Wing, R.S. Maharaj Marg, Teli Gali, ……………. Appellant Cross Lane, Andheri (E), Mumbai, Maharashtra – 400069 Pan: Aaafu0314K V/S

301, Heritage Plazza, A Wing, R.S. Maharaj Marg, Teli Gali, ……………. Appellant Cross Lane, Andheri (E), Mumbai, Maharashtra – 400069 PAN: AAAFU0314K v/s Pr. Commissioner of Income Tax-17 ……………. Respondent Mumbai - 400051 Assessee by : Shri V.G. Ginde Shri Kumar Kale Revenue by : Shri Ankush Kapoor, CIT (DR) Date of Hearing – 28/08/2024 Date of Order - 25/11/2024 O R D E R PER SANDEEP

ALVI TECH SERVICES P.LTD,KALYAN vs. DCIT CIR 1, KALYAN

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7481/Mum/2013 ("नधा"रण वष" / Assessment Year : 2010-11) Alvi Tech Services Pvt. Ltd., Dy. Commissioner Of बनाम/ Shivam Palace, Income Tax – Circle 1, V. G-3, Chinchpada Road, Kalyan. Kalyan (East) – 421 306. "थायी लेखा सं./Pan : Aafca5622A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

301,506.00 TDS 2008-09 Rs. 56,135.00 Cash Balance Rs. 143,742,15 Rs. 54,716,502.84 =============== It was observed by the A.O. on verification that the assessee has not shown the figures mentioned in the capital balance and balance sheet in the return of income filed for the respective years. On verification of the return of income filed