TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ADDL CIT LTU 1, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () It(Tp)A No. 3262/Mum/2017 Assessment Year: 2007-08

35B were to be excluded in arriving at the figure of doubly taxed income for the purpose of computing the double income tax relief under section 91. On appeal to the High Court, the applicant assessee claimed that it should be allowed a deduction of the tax paid in Saudi Arabia, if it is held that the benefit of Section

THE BANK OF NOVA SCOTIA,MUMBAI vs. ADDL DIT (IT) RG 3, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 3\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

DCIT (IT) -1(2)(1), MUMBAI vs. THE BANK OF NOVA SCOTIA, MUMBAI

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 3\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

DDIT (IT) 3(2), MUMBAI vs. THE BANK OF NOVA SCOTIA, MUMBAI

In the result, the appeals of the assessee are partly allowed and appeals of the revenue are also partly allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita No.8841/Mum/2010 The Bank Of Nova Scotia Vs. Assistant Director Of Mittal Towers, B Wing Income Tax (It) -3(2) Nariman Point Scindia House Mumbai – 400 020 Ballard Pier Mumbai – 400 038 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb1536H Appellant .. Respondent It(Tp)A. No.3862/Mum/2013 The Bank Of Nova Scotia Vs. Additional Director Of Mittal Towers, B Wing Income Tax (It) -3 Nariman Point Air India Building Mumbai – 400 020 Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb1536H Appellant .. Respondent Ita.No.3989/Mum/2012 Deputy Director Of Income Vs. M/S The Bank Of Nova Tax (It) -3(2) Scotia, Mittal Towers, B Scindia House Wing, Nariman Point Ballard Pier, N. M. Road Mumbai – 400 021 Mumbai – 400 038

section 92C(2) of the Act. The Appellant craves leave to add, alter, amend or delete the above grounds, at or before hearing of the appeal.” P a g e | 4 11 Appeals The Bank of Novascotia Vs. ADIT(IT) 3(2) 2. The fact in brief is that return of income declaring a total loss

BANK OF NOVA SCOTIA,MUMBAI vs. ADDL DIT (IT) RG 3, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 3\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

GIRAFFE DEVELOPERS PVT. LTD.,MUMBAI vs. PR. CIT - 9 , MUMBAI

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

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalegiraffe Developers Pvt Vs. Pr. Cit – 9, Ltd Room No. 214, 2Nd 111, G Wing, Akruti Floor, Aayakar Commercial Complex, Bhavan, M.K. Road, Next To Akruti Centre Churchgate, Point, Central Road, Mumbai-400020. Andheri (E), Mumbai- 400093 Pan/Gir No. : Aaccn2778D Appellant .. Respondent Appellant By : Shri.Madhur Agrawal & Shri.Fenil Bhatt.Ar Respondent By : Shri.S.Anbuselvam.Dr Date Of Hearing 13.07.2022 Date Of Pronouncement 25.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of Pr. Commissioner Of Income Tax (Appeals)-9, Mumbai Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

disallowances made at the time of assessment proceedings. Further the levy of the same are subjective and are at the judicial discretion of the assessing officer. Considering that the assessment order has no role in the levy of penalty other than the process of initiating the penalty proceedings, it is humbly prayed before Your Honour that the levy

THE BANK OF NOVA SCOTIA,MUMBAI vs. ADIT (IT) 3(2), MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 4\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

ITO 9(2)(3), MUMBAI vs. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS P.LTD, MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri Amit Shukla & Shri Rajesh Kumar: (Assessment Year : 2009-10)

disallowance of deduction u/s. 10B of the Act.” 2. At the outset, the ld. Counsel for the Assessee submitted that the ld. CIT(A) has decided the issue of claim of deduction u/s 10B in favour of the Assessee, following the decision of the ITAT Delhi Bench in the case of M/s. Valiant Communication Ltd. in ITA No. 2706/Del/2008

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

In the result, the appeal filed by the Revenue stands

Bench: Sri Jason P. Boaz, Am & Sri Sandeep Gosain, Jm The Dy. Commissioner Of Income Vs. M/S. Ushdev International Tax, Range-2 (3), R. No.552, 5Th 6Th Ltd., Floor, New Floor, Aayakar Bhavan, M. K. Harileela House, Mint Road, Mumbai 400 020 Road, Mumbai 400 001 Pan: Aaacu 1672 R Appellant .. Respondent M/S. Ushdev International Vs. The Dy. Commissioner Of 6Th Ltd., Floor, New Income Tax, Range-2 (3), R. No.552, 5Th Floor, Aayakar Harileela House, Mint Road, Mumbai 400 001 Bhavan, M. K. Road, Mumbai 400 020 Pan: Aaacu 1672 R Appellant .. Respondent

disallowing the claim of expenditure amounting to Rs.1,12,41,111/- in relation to abandoned projects by merely stating that the judicial precedents relied upon by the assessee in the course of appellate proceedings relate to expansion of the existing business and do not apply to the facts of the assessee. The learned AR further argued that during the financial

DCIT 14(1)(2), MUMBAI vs. GODREJ INDUSTRIES, MUMBAI

In the result, the appeal of revenue is dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income Tax, Godrej Industries Circle 14(1)(2) Pirojsha Nagar Eastern Vs. 470 Aayakar Bhavan, 4 Th Floor, Express High Way Vikhroli M.K. Marg, Mumbai-20 (E), Mumbai-400 070 .. Appellant Respondent Pan No. Aaecg2953R Revenue By .. Miss Vidisha Kalra, Cit Dr Shri Jitendra Jain, Ar Assessee By .. Date Of Hearing .. 23-03-2017 Date Of Pronouncement .. 07-04-2017 O R D E R Per Mahavir Singh, Jm:

disallowance of foreign exchange loss and computation of deduction u/s.8OHHC of the Act. These very issues were also the subject matter of appeal before the Tribunal in cross appeals filed by the parties. But AO issued notice u/s.154 of the Act dated 21 January 2014 seeks to rectify the order dated 13th April 2009 passed consequent

ADIT CIR 3(2), MUMBAI vs. THE BANK OF NOVA SCOTIA, MUMBAI

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.\"\nPage 4\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

ADIT (IT) 3(2), MUMBAI vs. THE BANK NOVA SCOTIA, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.\"\nPage 4\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

THE BANK OF NOVA SCOTIA,MUMBAI vs. ADIT (IT) 3(2), MUMBAI

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 3\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

THE BANK OF NOVA SCOTIA,MUMBAI vs. ADDL CIT (IT) 3, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 4\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

THE ADIT (IT)-3(2), MUMBAI vs. M/S. THE BANK OF NOVASCOTIA, MUMBAI

section 92C(2) of the Act.\nThe Appellant craves leave to add, alter, amend or delete the above grounds, at\nor before hearing of the appeal.”\nPage 3\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\n2. The fact in brief is that return of income declaring a total loss of\nRs. 944,90,280/- was filed

ESSAR CAPITAL LTD,MUMBAI vs. PR CIT 6, MUMBAI

In the result the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Vajresh Consultants Prcit 6, Ltd. (Earlier Known As Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 Pan: Aabce 7257R (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 23.10.2020 Date Of Pronouncement : 08.01.2021 O R D E R

Section 47(vii) of the Act. 6.7 In view of the above, it is respectfully submitted that this allegation too is misconceived and not relevant. 7. Enquiries made by the Assessing Officer in respect of merger of ECHL with ISL: 7.1 Your Honour has also referred to the merger of ECHL with the ISL and made the following allegations

YASH DEVELOPERS,MUMBAI vs. DCIT 27(3) , MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

disallowance of foreign exchange exchange exchange loss loss loss and and and computation computation computation of of of deduction deduction deduction u/s.8OHHC of the Act. These very issu u/s.8OHHC of the Act. These very issues were also the es were also the subject matter of appeal before the Tribunal in cross subject matter of appeal before the Tribunal in cross