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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT 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)

house property income and were accordingly disallowed under each of the above heads except the disallowance under the head repairs and maintenance where in the A.O allocated only 10% of the expenses as relatable to business on the ground that the office space is only 10%of the total area and accordingly 90% of the expenses is disallowed being attributable

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Housing and Urban Development Department, the Commissioner for Industrial Development and Director of Industries and Commerce, the Chairman and Managing Director, Karnataka State Industrial Investment and Development Corporation Limited, the Chairman, Karnataka State Pollution Control Board, the Director of Town Planning, the Managing Director, Karnataka State Small Industries Development Corporation Limited, the Managing Director, Karnataka State Financial Corporation, the Executive

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Housing and Urban Development Department, the Commissioner for Industrial Development and Director of Industries and Commerce, the Chairman and Managing Director, Karnataka State Industrial Investment and Development Corporation Limited, the Chairman, Karnataka State Pollution Control Board, the Director of Town Planning, the Managing Director, Karnataka State Small Industries Development Corporation Limited, the Managing Director, Karnataka State Financial Corporation, the Executive

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Housing and Urban Development Department, the Commissioner for Industrial Development and Director of Industries and Commerce, the Chairman and Managing Director, Karnataka State Industrial Investment and Development Corporation Limited, the Chairman, Karnataka State Pollution Control Board, the Director of Town Planning, the Managing Director, Karnataka State Small Industries Development Corporation Limited, the Managing Director, Karnataka State Financial Corporation, the Executive

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Housing and Urban Development Department, the Commissioner for Industrial Development and Director of Industries and Commerce, the Chairman and Managing Director, Karnataka State Industrial Investment and Development Corporation Limited, the Chairman, Karnataka State Pollution Control Board, the Director of Town Planning, the Managing Director, Karnataka State Small Industries Development Corporation Limited, the Managing Director, Karnataka State Financial Corporation, the Executive

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Housing and Urban Development Department, the Commissioner for Industrial Development and Director of Industries and Commerce, the Chairman and Managing Director, Karnataka State Industrial Investment and Development Corporation Limited, the Chairman, Karnataka State Pollution Control Board, the Director of Town Planning, the Managing Director, Karnataka State Small Industries Development Corporation Limited, the Managing Director, Karnataka State Financial Corporation, the Executive

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

2 :- addition of ₹ 227,625/– as Notional income from house property u/s 22[Para seven, page number 10-18 of CIT (A) order dated 12/3/2021] a) the learned CIT (A) order in law and on facts in confirming the action of the learned AO in making the addition of 427,625/– on account of notional income Under the head income

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

2 :- addition of ₹ 227,625/– as Notional income from house property u/s 22[Para seven, page number 10-18 of CIT (A) order dated 12/3/2021] a) the learned CIT (A) order in law and on facts in confirming the action of the learned AO in making the addition of 427,625/– on account of notional income Under the head income

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

2 :- addition of ₹ 227,625/– as Notional income from house property u/s 22[Para seven, page number 10-18 of CIT (A) order dated 12/3/2021] a) the learned CIT (A) order in law and on facts in confirming the action of the learned AO in making the addition of 427,625/– on account of notional income Under the head income

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

2 :- addition of ₹ 227,625/– as Notional income from house property u/s 22[Para seven, page number 10-18 of CIT (A) order dated 12/3/2021] a) the learned CIT (A) order in law and on facts in confirming the action of the learned AO in making the addition of 427,625/– on account of notional income Under the head income

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

2 :- addition of ₹ 227,625/– as Notional income from house property u/s 22[Para seven, page number 10-18 of CIT (A) order dated 12/3/2021] a) the learned CIT (A) order in law and on facts in confirming the action of the learned AO in making the addition of 427,625/– on account of notional income Under the head income