GOLDEN SQUARE CHS LTD.,MUMBAI vs. ITO-22 (1)(5), MUMBAI
In the result, the two appeals filed by the assesee are allowed
ITA 572/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 May 2023AY 2012-13
Bench: Shir Pavan Kumar Gadaleita No. 572 & 573/Mum/2023 (A.Y: 2012-13 & 2013-14) Golden Square Chsltd., Vs. Ito – 22(1)(5),Roomno. Cst Road, Sunder Nagar 323,3Rdfloor,Piramal Kalina, Santicruz (E) Chamber,Lalbaug, Mumbai. 400098 Parel, Mumbai.400012 Pan/Gir No. : Aaaag2527M Appellant .. Respondent Appellant By : Shri Kunal Lunawat & Shri Rajendra Kumar Jain.Ar Respondent By : Shri Rajendra Chandekar.Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 04.05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed The Assessee Against The Different Orders Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 250 Of The Act.
For Appellant: Shri Kunal Lunawat, &For Respondent: Shri Rajendra Chandekar.DR
Section 143(1)Section 154Section 154(7)Section 250Section 80PSection 80P(2)(d)
section 80P(4) of the I.T. Act, 1960. In view of above, deduction u/s 80P(2)(d) is not available to the assessee.
Further, no such claim i.e. claim of "concept of mutuality" or "deduction u/s 80P" has been made in return of income.
In view of above, an amount of Rs. 11,95,223/i.e. Rs.
14,72,049 Rs.2
