LAWS(BOM)-2018-9-11

COMMISSIONER OF INCOME TAX (TDS)-1 Vs. MUMBAI METROPOLITAN REGIONAL DEVELOPMENT AUTHORITY, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI

Decided On September 06, 2018
COMMISSIONER OF INCOME TAX Appellant
V/S
MUMBAI METROPOLITAN REGIONAL DEVELOPMENT AUTHORITY Respondents

JUDGEMENT

(1.) By these appeals filed by the Revenue under section 260A of the Income Tax Act, 1961, exception is taken to the common order passed by the Income Tax Appellate Tribunal "B" Bench, Mumbai (for short the "ITAT") for Assessment Years (for short "A.Y.") 2000-01 to 2009-10 in relation to the very same assessee.

(2.) Mr Suresh Kumar, learned counsel appearing on behalf of the Revenue submitted that, as far as Income Tax Appeal Nos. 308, 310, 312, 314 and 373 of 2016 are concerned, they give rise to three substantial questions of law which reads as under:

(3.) As far as Income Tax Appeal Nos.309 of 2016 and 311 of 2016 are concerned, Mr Suresh Kumar would submit that over and above the three substantial questions of law reproduced above, an additional substantial question of law would arise in these two appeals as they relate to A.Y. 2008-09 and 2009-10. This additional question of law that arises in these two appeals and as projected by Mr. Suresh Kumar as being substantial, reads thus: