TMI Blog2017 (8) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... : This Miscellaneous Application arises out of ITA No.5291/Mum/2014 for Assessment Year 2010-11 between Indiawin Sports Private Limited, Court House, 3rd Floor, Lokmanya Tilak Marg, Dhobi Talao, Mumbai - 400 002 vs. The Asst. Commissioner of Income-tax, Central Circle-35, Aayakar Bhavan, M.K. Road, Mumbai - 400 020 against the order passed by Commissioner of Income-tax (Appeals)-41 [CIT(A)] Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrying on business and duly supported by evidences. Accordingly, the adhoc disallowance made by the AO is baseless and should be deleted in total. 4. As per learned AR possibly due to the fact that the ITAT order has been passed for both the Assessment Years viz. A Y 2009-10 and 2010-11, and due to the fact that this ground was not present in A Y 2009-10 and was present only in A Y 2010-11, adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such benefits. 1 Sayaji Iron &Engg. Co (A leading judgement-It has subsequentlybeeri followed by the Mumbai tribunal in various cases as under) 253 ITR 749 Gujarat HC 2 Ramkishin Textiles (P.) Ltd vs ITO (Para-8) 16taxmann.com 57 ITAT-Mumbai 3 Johnson & Johnson Ltd vs ACIT (Para-35) 43 taxmann.com 255 ITAT-Mumbai 4 KSS Ltd-{2016) vs DOT (Para-6.2) 66 taxmann.com 97 ITAT-Mumbai 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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