DCIT CEN CIR 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI
In the results, all the appeals of the revenue are dismissed
ITA 3991/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Nov 2019AY 2011-12
Bench: Shri Ramesh C Sharma & Shri Pawan Singhआयकर अपीऱ सं./I.T.A. No. 3991/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) आयकर अपीऱ सं./I.T.A. No. 3992/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) आयकर अपीऱ सं./I.T.A. No. 3993/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) आयकर अपीऱ सं./I.T.A. No. 3994/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ Dy. Commissioner Of M/S Phoenix Mills Ltd. Income Tax, 462, Senapati Bapat Vs. Central Circle-8(4), Marg, Lower Parel, 6Th Floor, Room No. 658, Mumbai-400013. Aayakar Bhavan, M.K. Road, Mumbai 400020 स्थायी ऱेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacp 3325 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri Awungshi Gimson (CIT-DR)
Section 143(3)Section 14ASection 23(1)(c)Section 36
house property income. For substantiating the same the relevant part of agreement reads as under.
i. "Common Area Maintenance ("CAM") charge for the entire period of 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
