DCIT CIR 3(1), MUMBAI vs. ADVANI HOTELS & RESORTS LTD, MUMBAI

In the result, subject our observations made above, the assessee’s appeals for A

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2009-10 M/S. Advani Hotels & Resorts Dy. Commissioner Of Income (India) Ltd., Tax, Circle -3(1), 6Th Floor, Room No.607 18A & 18B, Jolly Maker Vs. Chambers Ii, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 Pan: Aaacr 6389Q (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Advani Hotels & Resorts Tax, Circle -3(1), (India) Ltd., Room No.607, 6Th Floor, Vs. Jolly Maker -Ii, 18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 Pan: Aaacr 6389Q (Appellant) (Respondent)

18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 PAN: AAACR 6389Q (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jotwani, A.R. Revenue by : Shri A.B. Koli, D.R. Date of Hearing : 25.08.2016 Date of Pronouncement : 31.08.2016 O R D E R Per Sanjay Garg, Judicial Member: The above captioned three appeals by the assessee and one cross

ADVANI HOTELS & RESORTS (INDIA) LTD,MUMBAI vs. ITO WD 3(1)(1), MUMBAI

In the result, subject our observations made above, the assessee’s appeals for A

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2009-10 M/S. Advani Hotels & Resorts Dy. Commissioner Of Income (India) Ltd., Tax, Circle -3(1), 6Th Floor, Room No.607 18A & 18B, Jolly Maker Vs. Chambers Ii, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 Pan: Aaacr 6389Q (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Advani Hotels & Resorts Tax, Circle -3(1), (India) Ltd., Room No.607, 6Th Floor, Vs. Jolly Maker -Ii, 18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 Pan: Aaacr 6389Q (Appellant) (Respondent)

18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 PAN: AAACR 6389Q (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jotwani, A.R. Revenue by : Shri A.B. Koli, D.R. Date of Hearing : 25.08.2016 Date of Pronouncement : 31.08.2016 O R D E R Per Sanjay Garg, Judicial Member: The above captioned three appeals by the assessee and one cross

ADVANI HOTELS & RESORTS (INDIA) LTD,MUMBAI vs. ITO WD 3(1)(1), MUMBAI

In the result, subject our observations made above, the assessee’s appeals for A

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2009-10 M/S. Advani Hotels & Resorts Dy. Commissioner Of Income (India) Ltd., Tax, Circle -3(1), 6Th Floor, Room No.607 18A & 18B, Jolly Maker Vs. Chambers Ii, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 Pan: Aaacr 6389Q (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Advani Hotels & Resorts Tax, Circle -3(1), (India) Ltd., Room No.607, 6Th Floor, Vs. Jolly Maker -Ii, 18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 Pan: Aaacr 6389Q (Appellant) (Respondent)

18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 PAN: AAACR 6389Q (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jotwani, A.R. Revenue by : Shri A.B. Koli, D.R. Date of Hearing : 25.08.2016 Date of Pronouncement : 31.08.2016 O R D E R Per Sanjay Garg, Judicial Member: The above captioned three appeals by the assessee and one cross

ADVANI HOTELS & RESORTS (INDIA) LIMITED,MUMBAI vs. DY. COMMISSIONER, CIRCLE 3(1), MUMBAI

In the result, subject our observations made above, the assessee’s appeals for A

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2009-10 M/S. Advani Hotels & Resorts Dy. Commissioner Of Income (India) Ltd., Tax, Circle -3(1), 6Th Floor, Room No.607 18A & 18B, Jolly Maker Vs. Chambers Ii, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 Pan: Aaacr 6389Q (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Advani Hotels & Resorts Tax, Circle -3(1), (India) Ltd., Room No.607, 6Th Floor, Vs. Jolly Maker -Ii, 18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 Pan: Aaacr 6389Q (Appellant) (Respondent)

18A & 18B, Aayakar Bhavan, 225, Nariman Point, Mumbai - 400020 Mumbai – 400 021 PAN: AAACR 6389Q (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jotwani, A.R. Revenue by : Shri A.B. Koli, D.R. Date of Hearing : 25.08.2016 Date of Pronouncement : 31.08.2016 O R D E R Per Sanjay Garg, Judicial Member: The above captioned three appeals by the assessee and one cross

BSE LTD.,MUMBAI vs. PR. CIT -2, MUMBAI

In the result, appeal filed by the assessee is allowed

disallowed in\nthe assessment.\nFrom the above, it is seen that the SGF is with the assessee\nand remained unutilised, the investment income of Rs. 279\nlakh (9742-(4320 + 5143)] is the income of the assessee\nand should have been routed through profit and loss\naccount, which the assessee has net off while preparing its\naccounts. Therefore, the investment income

SHIVJI AMBA GAMI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, PANVEL

In the result, appeal is allowed

Bench: Shri Saktijit Dey ()

18A, Nerul Navi Mumbai-400 703 PAN : AFVPG2110D APPELLANT RESPONDENT Appellant by Shri Khushiram Jadhwani, AR Respondent by Ms. Smita Verma, DR Date of hearing 04-02-2021 Date of pronouncement -02-2021 O R D E R This is an appeal by the assessee against order dated 06-09-2018 of Ld.Commissioner of Income-tax (Appeals)-2, Thane

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

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

18A, Guru Nanak Road (Station Road), Bandra (W), Mumbai-400 050 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. AABCL3902G Aayakr ApIla saM./ ITA No. 1934/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Lucent Technologies GRL LLC The Dy. Director of Income- Alcatel Lucent India Limited, Tax (international Taxation) 14th Floor, Tower C, DLF -4(1), Scindia House