ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

164 may kindly be deleted. Ground No. 4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumballa Hills, Peddar Road, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri P. J. Pardiwala a/w Shri Sukhsagar Syal, AR Revenue/Respondent by : Shri Sanyogita Nagpal, CIT-DR Date of Hearing : 22.07.2024 Date of Pronouncement 26.08.2024 : Per Padmavathy S, AM: 1. These

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumballa Hills, Peddar Road, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri P. J. Pardiwala a/w Shri Sukhsagar Syal, AR Revenue/Respondent by : Shri Sanyogita Nagpal, CIT-DR Date of Hearing : 22.07.2024 Date of Pronouncement 26.08.2024 : Per Padmavathy S, AM: 1. These

SETH WALCHAND HIRACHAND MEMORIAL TRUST,MUMBAI vs. ITO (E) II(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

House, 11th Floor, 5th Floor, Piramal Chambers, 247 Park, L.B.S. Marg, Parel, Lalbaug Vikhroli (West) Mumbai - 400012 Mumbai - 400083 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATW0014E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee by: Ms. Vaibhavi Patel Revenue by: Shri M. C. Omi Ningshan सुनवाई की तारीख / Date of Hearing: 05.01.2017 घोषणा की तारीख /Date of Pronouncement: 29.03.2017 आदेश

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

House,\nIncome Tax Circle- 26(1)\n24 Homi Mody Street,\nKautilya Bhavan,\nFort, Mumbai- 400001.\nVs.\nBandra Kurla Complex,\nPAN: AAATT9835A\nBandra (East),\n(Appellant)\nMumbai- 400051.\n(Respondent)\nPresent for :\nAssessee by\nShri P. J. Pardiwala/ Shri. Sukhsagar Syal & Shri\nAtul Suraiya, A.R.\nRevenue by\nShri P. D. Chougule (Addl. CIT) SR. D.R.\nDate of Hearing\n10.07.2024\nDate

ASST CIT (E) I(1),MUMBAI vs. JAMSHETJEE TATA TRUST, MUMBAI

House, Piramal Chamber, Lalbaug, Vs 24, Homi Mody Street Mumbai-400 012. Mumbai-400 001. PAN:AAATJ 0095 N (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee by : Shri Dilip J. Thakkar िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue by : Shri Alok Johri-DR सुनवाई सुनवाई क" क" तारीख तारीख / Date

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

1,20,299/- is offered to tax and remaining amount of interest is capitalized to the work-in-progress(WIP).Whereas the assessee has filed details vide letter dated 06.02.2015 explaining the reasons, basis of claim and offering of the interest income. But the AO was not satisfied with the explanations and observed that set off of interest on fixed