2015 (3) TMI 1243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mehta and Shri Dharmesh Shah Respondent by: Dr. P. Danial ORDER PER N.K. BILLAIYA, AM: These three appeals by the assessee are against three separate orders of the Ld. CIT(A)-40, Mumbai for assessment years 2007-08, 2009-10 & 2010-11 respectively. All these appeals have common grounds of appeal, therefore, they were heard together and disposed of by this common order for the sake of conven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....minent Holdings Pvt. Ltd. We find that the Tribunal in the case of Eminent Holdings in ITA Nos. 2139, 2140 and 2141/Mum/2013 have followed the decision of the Tribunal given in common group case of Hitesh S. Mehta at para 2.3 of the order and restored the matter to the file of the Ld. CIT(A) for fresh adjudication. Respectfully following the findings of the Co ordinate Bench, we restore this issue....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er the provisions of the law. Ground No. 4 is treated as allowed for statistical purpose. 7. Ground No. 5 relates to the computation of Book Profit u/s. 115JB of the Act. 8. In our considered opinion, this ground is consequential to our decision given for ground No. 4 (supra). This ground is accordingly disposed of. 9. Ground No. 6 relates to the charging of interest u/s. 234A, 234B and 234C of....