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)

43. We have considered rival contentions and gone through the orders of the authorities below. With respect to the first property, Boulevard we found that this premise was used by the assessee for its own business purpose as a godown for storing records. Charging section 22 leaves out the property which assessee occupies for the purposes of any business

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