The letting of the buildings is inseparable from the letting of the said machinery, plant or furniture, and the intention is to carry on the business of letting out the commercial property and carrying out complex commercial activity and getting rent
These are the appeals filed by the assessee directed against the separate orders of ld. Commissioner of Income Tax (Appeals)- 1/2, Kolhapur (‘CIT(A)’ for short) dated 04.05.2017 and 21.07.2017 for the assessment years 2014-15 and 2013-14 respectively
Both these appeals by the Revenue against the separate common order dated 23-01-2018 passed by the Commissioner of Income Tax (Appeals)-7, Pune [„CIT(A)‟] for assessment years 2009-10 and 2010-11.
Aforesaid appeal by revenue for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income-Tax (Appeals)-18, Mumbai [CIT(A)], dated 18/09/2014
This is an appeal by the Revenue against the order of learned CIT(A) dated 20.3.2017 and pertains to assessment year 2010-11.
Aforesaid appeal by assessee for Assessment Year (AY) 2008-09 arises out of the order of learned Commissioner of Income-Tax (Appeals)-59, Mumbai [CIT(A)], Appeal No. CIT(A)59/IT-133/ITO(TDS)-1(3)(4)/2015-16 dated 30/06/2017.
The present appeal has been preferred by the Revenuevagainst the order dated 18.12.2017 of the Commissioner ofvIncome Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2012-13.
This appeal challenges the judgment and order dated 09-10-2018 passed by the High Court at Calcutta in ITA No.116 of 2018.setting aside (i) the order dated 25.02.2016 passed by Commissioner of Income Tax (Exemption) (“CIT” for short) canceling regist
The assessee is in second round of appeal before us since the matter was earlier remanded back by co-ordinate bench of Tribunal (ITA No.61/Mum/2011 order dated 07/02/2014)
The present appeal has been preferred by the assesseevagainst the order dated 26.09.2019 of the Commissioner ofvIncome Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2015-16.
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