DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

ASST CIT CIR 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

property and rights of the company: (m) acquiring and undertaking the whole or an part of the business of any person or company, when such business is of a nature enumerated or described in this sub-section; (n) doing all such other things as are incidental or conducive to the promotion or advancement of the business of the company

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

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

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

property and rights of the company: (m) acquiring and undertaking the whole or an part of the business of any person or company, when such business is of a nature enumerated or described in this sub-section; (n) doing all such other things as are incidental or conducive to the promotion or advancement of the business of the company

SUMAN GUPTA,MUMBAI vs. DCIT - CC- 4(2), MUMBAI

In the result, appeal of the assessee for assessment year 2015

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3860 & 3859/Mum/2018 Assessment Years: 2014-15 & 2015-16 Smt. Suman Gupta, Dy. Cit Cc-4(2), 6Th New Harileela House, Air India Building, 19Th Mint Road, Fort, Vs. Floor, Room No. 1918, Mumbai-400 001. Nariman Point, Mumbai-21. Pan No. Ahqpg 0220 P Appellant Respondent Assessee By : Mr. Bhupendra Karkhanis & Mr. Aakash Marthak & Mr. Vijay Bhatt, Ars Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 02/03/2023 : Date Of Pronouncement 27/04/2023 Order

section 132(4) of the IT Act, he IT Act, this amount of jewellery is offered to this amount of jewellery is offered to tax. Smt. Suman Gupta ITA Nos. 3860 & 3859/M/2018 7.2. The submission of the assessee is considered but not 7.2. The submission of the assessee is considered but not 7.2. The submission of the assessee is considered

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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)

36(thirty six) months commencing from June 1, 2008 to May 31, 2011 @ Rs. 15/- (Rupees Fifteen only) per sq. ft. on built up area, amounting to. Rs. 35,595/- (Rupees Thirty Five Thousand Five Hundred and Ninety Five only) per month in advance subject to deduction of tax at source. CAM charges shall be payable from June 1

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

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

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

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 68 of the income tax act the main submission of the assessee are as under:- i. The loan received by the assessee from sunrise Asian Ltd of ₹ 40 lakhs on 30/9/2013 is a genuine loan and out of the accounted source of the lender company. ITA No. 2089, 709 to 713 & 718 Mum/2023

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

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 68 of the income tax act the main submission of the assessee are as under:- i. The loan received by the assessee from sunrise Asian Ltd of ₹ 40 lakhs on 30/9/2013 is a genuine loan and out of the accounted source of the lender company. ITA No. 2089, 709 to 713 & 718 Mum/2023