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2 results for “charitable trust”+ Section 36(1)(va)clear

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Delhi11Chandigarh9Ahmedabad9Jaipur7Bangalore5Indore4Kolkata3Mumbai2Hyderabad1Cochin1Lucknow1Chennai1

Key Topics

Section 143(1)7Section 80G4Section 143(3)4Section 402Disallowance2Addition to Income2

M/S ALUBOUND DACS INDIA PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 3663/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2024AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Alubound Dacs India Private Dy. Cit, Circle-6(1)(1) Limited Mumbai 301, T V Industrial Estate, Vs. Behind Glaxo, Ahire Road, Worli, Mumbai-400 030

For Appellant: Ms. Simoni ChouhanFor Respondent: Shri Manoj Kumar Sinha
Section 135Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 246ASection 250Section 36(1)(va)
Section 80G

36(1)(va). 4. The assessee then filed rectification application dated 12.04.2022 which the assessee claims was not disposed of till date. The assessee’s case was selected for scrutiny and notice u/s. 143(2) of the Act and 142(1) were duly issued and served upon the assessee. 5. The learned Assessing Officer (ld. A.O. for short) passed

MUMBAI INTERNATIONAL AIRPORT P.LTD,MUMBAI vs. DCIT 10(2)(2), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2018/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodmumbai International Airport Vs. Dcit,Circle-10(2)(2) Private Limited Room No.209,Aaykar Bhawan Finance Department M.K.Road 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099 Pan/Gir No.Aaecm6285C (Appellant) .. (Respondent) & Dcit-10(2)(2) Vs. Mumbai International Room No.216-A,Aaykar Bhawan Airport Private Limited M.K.Road Finance Department, 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099

Section 143(3)Section 14ASection 40

section (1) of section 13 of the Airports Economic Regulatory Authority of India Act, 2008” 14.30. In pursuance to the aforesaid rule, an order dated 09th May, 2006 was issued by concerned official of MOCA which reads as under:- “ ORDER Subject: Collection of Passenger Service Fee (PSF) at. Greenfield / Private airports - regarding Consequent to allowing private companies, Joint Venture. Companies