ACIT RG 8(3), MUMBAI vs. UNITED HEALTHCARE INIDA P.LTD, MUMBAI
In the result, both the appeals of the Revenue are hereby dismissed
ITA 4403/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jan 2016AY 2009-10
Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2009-10 The Asstt. Commissioner Of M/S. United Healthcare India Income Tax-8(3), Pvt. Ltd., Room No.217, 3A, Gundecha Enclave, Vs. Aayakar Bhavan, Kherani Road, M.K. Marg, Saki Naka, Andheri (E), Mumbai – 400 020 Mumbai - 72 Pan: Aaacs 9480R (Appellant) (Respondent) Assessment Year: 2010-11 The Asstt. Commissioner Of M/S. United Healthcare India Income Tax (Tds)-3(1), Pvt. Ltd., R.No.1012, 10Th Floor, 3B, Gundecha Enclave, Vs. Smt. K.G. Mittal Ayurvedic Kherani Road, Hospital Building, Saki Naka, Andheri (E), Charni Road, Mumbai - 72 Mumbai – 400 002 Pan: Aaacs 9480R (Appellant) (Respondent)
For Appellant: Shri Ashish Sodhani, A.RFor Respondent: Shri G.M. Doss, D.R
Section 194Section 194JSection 201Section 40
disallowance under section 40(a)(ia) is warranted in this case, when the assessee has not claimed any expenditure at all.
8. Now coming to the appeal of the Revenue for A.Y. 2010-11 i.e. ITA
No.2940/M/2014. ITA No.2940/M/2014 for A.Y 2010-11
4
ITA No.4403/M/2012 & ITA No.2940/M/2014
M/s. United Healthcare India Pvt. Ltd.
9. The Revenue has agitated