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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

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)

section 37 of the Act, the entire expenditure be held to be allowable as a deduction since the assessee had even offered service charges to tax under the head 'Income from Business. In 'case the deduction for expenses is not allowed then there will be a case, wherein the assessee won't be given the deduction for the expenses incurred

JAYABEN V. SHETH & OTHERS,MUMBAI vs. ACIT 19 (2), MUMBAI

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthyआअसं. 7219 /मुं/2018 ("न.व.2015-16) M/S.Jayaben V Sheth & Others, 3, Ground Floor, Vincent View, Dr. B.A.Road, Dadar(E), Mumbai 400 014. : अपीलाथ"/ Appellant Pan:Aadfj4327Q बनाम/ Vs. The Acit 19(2), Matru Mandir, Tardeo, Mumbai 400 034 : ""थ"/ Respondent

House Property’ against ‘Income from Other Sources’. The return of the assessee was processed by CPC Bangalore under section 143(1) of the Income Tax Act, 1961 (in short ‘the Act’) vide order dated 24/04/2016. Thereafter, CPC, Bangalore passed rectification order under section 154

TODI INDUSTRIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER - 8(3)(2), MUMBAI, MUMBAI

section 27(iiib), the appellant\nwas 'deemed owner of the premises as it had acquired leasehold\nright in the land for more than 12 years; in agreements for sub-\nlicensing the words lease compensation were used instead of\nlicense fees and deposits were referred as 'sub-lease deposits",\nproperty tax had been levied on the assessee.\n14.3. The Tribunal also