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301 results for “house property”+ Section 194clear

Sorted by relevance

Delhi487Karnataka460Mumbai301Bangalore145Jaipur104Ahmedabad77Chandigarh61Calcutta50Hyderabad49Kolkata44Chennai38Telangana37Raipur34Cochin34Indore19Amritsar18Guwahati16Pune14Jodhpur14Surat13Lucknow12Cuttack10SC9Visakhapatnam6Patna6Rajkot4Rajasthan3Nagpur2Kerala2Allahabad2Agra1Panaji1Ranchi1Dehradun1Andhra Pradesh1Orissa1J&K1

Key Topics

Section 143(3)61Addition to Income50Disallowance48Section 194I29Section 14728Deduction28Section 19426Section 14822Section 2(22)(e)21Section 11

MODERN ABODES PVT LTD,MUMBAI vs. ITO WARD 12(3)(4) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2735/MUM/2022[2014-15]Status: DisposedITAT Mumbai03 Apr 2023AY 2014-15

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemodern Abodes Pvt. Ltd., V. Income Tax Officer – 12(3)(4) C/O. Gulabani & Co. Room No. 148, Aayakar Bhavan M.K. Road, Mumbai - 400020 506, 5Th Floor Shree Prasad House 35Th Road, Off. Linking Road Bandra (W), Mumbai - 400050 Pan: Aagcm1595B (Appellant) (Respondent) Assessee Represented By : Ms. Neelam Jadhav Shri Ashish Kumar Deharia Department Represented By :

Section 142(1)Section 143(1)Section 143(2)Section 23(1)Section 32Section 37(1)

House property by taking ALV at 8.5% of the Book Value of the property u/s. 23(1) may be deleted. 22. Without prejudice to above, even on rental basis the assessee cannot get more than 2% return on investment, hence the estimate of notional rent @ 8% of investment being illogical, may be directed to be deleted. 23. In view

Showing 1–20 of 301 · Page 1 of 16

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Section 14A19
TDS18

VISHWANATH ACHARAYA,MUMBAI vs. ASST CIT 11(1), MUMBAI

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

ITA 7976/MUM/2011[2007-08]Status: DisposedITAT Mumbai16 Dec 2015AY 2007-08

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7976/Mum/2011 ("नधा"रण वष" / Assessment Year : 2007-08)

For Respondent: Shri B. Yadagiri
Section 143(2)Section 143(3)Section 68

house properties in accordance with the ITA 7976/M/11 23 provisions of section 22 and 23 of the Act and the principles laid down by the Hon’ble Bombay High Court in the case of Tip Top Typography (supra) after considering the additional evidences filed by the assessee in his defense. Accordingly we set aside the order

RAJENDRA R. CHATURVEDI,MUMBAI vs. DCIT CC 2(3), MUMBAI

The appeal of the assessee is allowed

ITA 5546/MUM/2015[2011-12]Status: DisposedITAT Mumbai02 Nov 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 Shri Rajendra R. Chaturvedi, The Dcit, 4Th Floor, Shreepati Arcade, Central Circle-2(3), बनाम/ Premises No.1 & 2, Room No.803, 8Th Floor, Vs. August Kranti Marg, Old C.G.O. Annx. Bldg. Nana Chowk, Mumbai-400020 Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aczpc5041Q

Section 143(2)Section 24

194-I as 'rent'; therefore, tacitly accepting that all the receipts relating to the said property are in the nature of house property income. Accordingly, the AO treated receipts from amenity charges as part of rental income and assessed the same under the head "Income from house property". Insofar as expenditure claimed against compensation charges, the AO observed that since

SHARAN HOSPITALITY P. LTD,MUMBAI vs. DCIT CIR 9(3), MUMBAI

In the result, the assessee’s appeal is dismissed

ITA 6717/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No. 6717/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Sharan Hospitality Private Limited Dy. Cit – Circle 9(3) बनाम/ Ground Floor, Gys Infinity, Mumbai Paranjape ‘B’, Scheme, Subhas Road, Vs. Vile Parle (E), Mumbai-57 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagcs 8608 F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Priyanka Jain ""यथ" क" ओर से/Respondent By : Shri K. Mahondas सुनवाई क" तार"ख / : 26.5.2016 Date Of Hearing घोषणा क" तार"ख / : 12.9.2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: This Is An Appeal By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)-20, Mumbai (‘Cit(A)’ For Short) Dated 18.9.2012, Dismissing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) For The Assessment Year (A.Y.) 2009- 10 Vide Order Dated 22.12.2011. 2. The Only Issue Arising In This Appeal Is The Correct Amount At Which The Annual Value In Respect Of The Assessee’S Swami Vivekanand (S.V.) Road, Mumbai Property

For Appellant: Ms. Priyanka JainFor Respondent: Shri K. Mahondas
Section 143(3)Section 22Section 23

property, and it is only a proportionate amount out of this annual value, proportionate to the period of non- occupancy, which is permissible as a deduction under section 24(1)(ix) [Punnalal Silk Mills (P.) Ltd. vs. CIT. [1992] 194 ITR 270, 273 (Bom)]. Reference in this regard is also made to the decisions in Mangaldas H. Verma

PANKAJ ENTERPRISES,MUMBAI vs. JT CIT RG 25(3), MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 3773/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4875/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Jul 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4876/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

DCIT-CC-5(4), MUMBAI vs. RAGHULEELA ESTATES PVT LTD, MUMBAI

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5741/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

house property income on account of maintenance charges without Raghuleela Estate Pvt. Ltd. appreciating the fact that common area maintenance charges were part of rent agreement. ix) On the fact and circumstances of the case and in law, Ld. CIT(A) has erred relying on the decision of the Hon'ble Bombay High Court in the case

DCIT-CC-5(4), MUMBAI vs. RAGHULEELA ESTATES PVT LTD, MUMBAI

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5740/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 May 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

house property income on account of maintenance charges without Raghuleela Estate Pvt. Ltd. appreciating the fact that common area maintenance charges were part of rent agreement. ix) On the fact and circumstances of the case and in law, Ld. CIT(A) has erred relying on the decision of the Hon'ble Bombay High Court in the case

DCIT -CC-5(4), MUMBAI vs. RAGHULEELA ESTATE PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5739/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 May 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

house property income on account of maintenance charges without Raghuleela Estate Pvt. Ltd. appreciating the fact that common area maintenance charges were part of rent agreement. ix) On the fact and circumstances of the case and in law, Ld. CIT(A) has erred relying on the decision of the Hon'ble Bombay High Court in the case

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3418/MUM/2013[2008-09]Status: DisposedITAT Mumbai30 May 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

House Property’. The properties were given on rent for residential ITA 3416 to 3419/Mum/2013 9 purposes and godown. The assessee company has expressed its inability to produce the invoices with respect to the purchase of new fixed assets during the previous year relevant to the assessment and has claimed that it is due to losses incurred in the business

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3417/MUM/2013[2007-08]Status: DisposedITAT Mumbai30 May 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

House Property’. The properties were given on rent for residential ITA 3416 to 3419/Mum/2013 9 purposes and godown. The assessee company has expressed its inability to produce the invoices with respect to the purchase of new fixed assets during the previous year relevant to the assessment and has claimed that it is due to losses incurred in the business

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3416/MUM/2013[2006-07]Status: DisposedITAT Mumbai30 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

House Property’. The properties were given on rent for residential ITA 3416 to 3419/Mum/2013 9 purposes and godown. The assessee company has expressed its inability to produce the invoices with respect to the purchase of new fixed assets during the previous year relevant to the assessment and has claimed that it is due to losses incurred in the business

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3419/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

House Property’. The properties were given on rent for residential ITA 3416 to 3419/Mum/2013 9 purposes and godown. The assessee company has expressed its inability to produce the invoices with respect to the purchase of new fixed assets during the previous year relevant to the assessment and has claimed that it is due to losses incurred in the business

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

Housing and Area Development Authority (MHADA) and Mumbai Metropolitan Region Development Authority (MMRDA) have fixed deposits with the bank, however, while crediting payment of interest on such deposits, no TDS was deducted by the Bank, during the financial year under consideration. Canara Bank (e-Syndicate Bank) 7. The assessee during the spot verification submitted that as per the provisions

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH, MUMBAI,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

Housing and Area Development Authority (MHADA) and Mumbai Metropolitan Region Development Authority (MMRDA) have fixed deposits with the bank, however, while crediting payment of interest on such deposits, no TDS was deducted by the Bank, during the financial year under consideration. Canara Bank (e-Syndicate Bank) 7. The assessee during the spot verification submitted that as per the provisions

DCIT-8(1)(2), MUMBAI vs. SHRI. ASHOK SANTU BHAVANI, MUMBAI

In the result, the appeal of the appellant is treated as allowed

ITA 6510/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Feb 2022AY 2016-17

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledcit – 8(1)(2) Vs. Shri Ashok Santu Room No. 625, 6Th Floor Bhavnani Aayakar Bhavan, 22, New Pushpamilan, Mk Marg, Mumbai – 67 Worli Hills, Worli, 400 020. Mumbai – 400018

For Appellant: Mr.Mehul Jain.Sr.DRFor Respondent: Mr.Ajit Jain.AR
Section 143(2)Section 143(3)Section 54F

194 of the paper book which shows the 8th floor plan and page No. 185 to 187 clearly display the entrance and the lobby. The Ld. AR emphasizes that it is only one residential property and relied on the letter issued by the housing society at page 185 of the paper book specifying that residential flat no 801/802 comprise

PROCTER & GAMBLE HOME PRODUCTS P.LTD,MUMBAI vs. ADDL CIT 8(2), MUMBAI

In the result, ground No. 3 of the

ITA 2876/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Apr 2026AY 2008-09

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Procter & Gamble Home Products Ltd. Addl Cit Rg 8(2) P & G Plaza Cardinal Gracias Rd. Mumbai-400020. Chakala, Andheri (E)- 40009 Vs [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue Procter & Gamble Home Products Addl Cit 8(2) Private Limited, Vs Mumbai-400020. P & G Plaza Cardinal Gracias Rd. Chakala, Andheri (E)- 40009 [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue

Section 254(1)

Section 92C(3) of the Act are satisfied; b. Rejecting Vatika Marketing Limited from the set of comparables; Procter & Gamble Home Products Private Limited (AY 2007-08 & 2008-09)) ITA No(s)4191/Mum/2014 & 2876/Mum/2015 c. Retaining Green Care Holdings Limited as a comparable company; d. Not allowing the working capital and risk adjustments. iii. The Appellant prays that the aforesaid

PROCTER & GAMBLE HOME PRODUCTS LTD,MUMBAI vs. ADDL CIT RG 8(2), MUMBAI

In the result, ground No. 3 of the

ITA 4191/MUM/2014[2007-08]Status: DisposedITAT Mumbai06 Apr 2026AY 2007-08

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Procter & Gamble Home Products Ltd. Addl Cit Rg 8(2) P & G Plaza Cardinal Gracias Rd. Mumbai-400020. Chakala, Andheri (E)- 40009 Vs [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue Procter & Gamble Home Products Addl Cit 8(2) Private Limited, Vs Mumbai-400020. P & G Plaza Cardinal Gracias Rd. Chakala, Andheri (E)- 40009 [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue

Section 254(1)

Section 92C(3) of the Act are satisfied; b. Rejecting Vatika Marketing Limited from the set of comparables; Procter & Gamble Home Products Private Limited (AY 2007-08 & 2008-09)) ITA No(s)4191/Mum/2014 & 2876/Mum/2015 c. Retaining Green Care Holdings Limited as a comparable company; d. Not allowing the working capital and risk adjustments. iii. The Appellant prays that the aforesaid

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

ITA 152/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Jul 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 1Section 143(1)Section 194ISection 199

house property’ from rent of Rs.26,00,000/- received from tenant SVIL Mines Ltd in respect of property situated at D-10, Ring Road, Rajouri 3 Mrs. Rekha Maheshwari Garden, New Delhi. The assessee had claimed credit of TDS of Rs.2,60,000/- @ 10% which was deducted on rent u/s.194I of the Act by the tenant having TAN DELS25756D. Since