ANIL BHAGWAN ADVANI,MUMBAI vs. ITO (IT) 1(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Gagan Goyal

v. Commissioner of Income- tax Section 48 of the Income-tax Act, 1961 - Capital gains - Computation of (Deductions) - Assessment year 1994-95 - During relevant year, assessee declared long-term capital gains from sale of immovable property - Assessee had earlier entered into agreement to sell for sale of said property with 'A' - Under said agreement assessee had received certain amount

LEILA ADVANI,MUMBAI vs. ACIT - 16(2), MUMBAI

In the result, appeal of the revenue is dismissed

Capital Gain" in terms of 21 ITA No. 2270 & 3286 Mum 2016-Leila Advani Section 45(5)(b) of the IT Act r.w.s 48 of the IT Act. The balance interest paid to the appellant for any delay in payment of the compensation, from the date of acquisition of the property in pursuance to High Court/Supreme Court order, the same

ABHYUDAYA CO OPERATIVE BANK LTD. NERUL BRANCH,MUMBAI vs. INCOME TAX OFFICER , (TDS) TDS WARD 1(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla\Nand\Nshri Girish Agrawal\Nita Nos.2571 To 2590/Mum/2025\N Assessment Year: 2016-17\Nabhyudaya\Nco-Operative\Nbank Ltd.\Nshraddha Shopping Centre,\Nold Nagardas Road, Andheri\N(East), Mumbai 400069.\Nvs.\Nincome Tax Officer (Tds)\Nward 1(1)(1), Mumbai.\Nroom No. 413, 4Th Floor,\Ncumballa Hill, Mtnl Tele\Nbuilding, Peddar Road, Cumballa\Nhill, Mumbai 400026.\N(Pan: Aaaaa0300L)\N(Appellant)\N(Respondent)\Npresent For:\Nassessee\Nrevenue\Ndate Of Hearing\Ndate Of Pronouncement\N: Shri Sharad A. Vaze, Ca\N: Shri. Aditya M. Rai, Sr. Dr\N: 23.06.2025\N: 26.06.2025\Norder\Nper Bench:\Nall These Captioned 20 Appeals Filed By The Assessee Are Against\Nthe Common Order Of Ld. Cit(A) Vide Order No. Itba/Apl/S/250/2024-\N25/1074957920(1) Dated 24.03.2025, Passed Against The Respective\Norders By Income Tax Officer, Tds Ward 1(1)(1), Mumbai For\Nproceedings U/S 201(1)/(1A) Of The Income-Tax Act, 1961 (Hereinafter\Nreferred To As The Act), Dated 28.12.2022 / 29.12.2022, For Assessment\Nyear 2016-17.\N1.

capital fund or [infrastructure debt fund or] a public sector\ncompany [or scheduled bank] in relation to a zero coupon bond issued on or\nafter the 1st day of June, 2005 by such company or fund or public sector\ncompany [or scheduled bank];]\n[(xi)\nto any income by way of interest referred to in clause (23FC) of section

ABHYUDAYA CO OPERATIVE BANK LTD , JOGESHWARI EAST BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla\Nand\Nshri Girish Agrawal\Nita Nos.2571 To 2590/Mum/2025\N Assessment Year: 2016-17\Nabhyudaya\Nco-Operative\Nbank Ltd.\Nshraddha Shopping Centre,\Nold Nagardas Road, Andheri\N(East), Mumbai 400069.\N(Pan: Aaaaa0300L)\N(Appellant)\Nvs.\Nincome Tax Officer (Tds)\Nward 1(1)(1), Mumbai.\Nroom No. 413, 4Th Floor,\Ncumballa Hill, Mtnl Tele\Nbuilding, Peddar Road, Cumballa\Nhill, Mumbai 400026.\N(Respondent)\Npresent For:\Nassessee\Nrevenue\Ndate Of Hearing\Ndate Of Pronouncement\N: Shri Sharad A. Vaze, Ca\N: Shri. Aditya M. Rai, Sr. Dr\N: 23.06.2025\N: 26.06.2025\Norder\Nper Bench:\Nall These Captioned 20 Appeals Filed By The Assessee Are Against\Nthe Common Order Of Ld. Cit(A) Vide Order No. Itba/Apl/S/250/2024-\N25/1074957920(1) Dated 24.03.2025, Passed Against The Respective\Norders By Income Tax Officer, Tds Ward 1(1)(1), Mumbai For\Nproceedings U/S 201(1)/(1A) Of The Income-Tax Act, 1961 (Hereinafter\Nreferred To As The Act), Dated 28.12.2022 / 29.12.2022, For Assessment\Nyear 2016-17.\N1.

capital fund or 2[infrastructure debt fund or] a public sector\ncompany [or scheduled bank] in relation to a zero coupon bond issued on or\nafter the 1st day of June, 2005 by such company or fund or public sector\ncompany [or scheduled bank];]\n2[(xi)\nto any income by way of interest referred to in clause (23FC) of section

ABHYUDAYA CO OPERATIVE BANK LTD . GHATKOPAR BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD. ABHYUDAYA NAGAR BRANCH,,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . BORIVALI BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . VIKHROLI WEST BRANCH,MUMBAI vs. INCOME TAX OFFICER TDS WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . VIKHROLI EAST BRANCH,MUMBAI vs. INCOMETAX OFFICER (TDS) WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD NEHRU NAGAR BRANCH,MUMBAI vs. ITO (TDS)-WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . KANJUR BRANCH ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . KURLA WEST BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD TURBHE BRANCH,MUMBAI vs. INCOME TAX OFFICER TDS WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD DIVALE CBD BRANCH,MUMBAI vs. ITO (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . KOPARKHAIRANE BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . CBD BELAPUR BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD WORLI BRANCH,MUMBAI vs. ITO TDS, WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD ANDHERI BRANCH ,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Girish Agrawal

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income