Income Tax Appellate Tribunal - Mumbai
Varun Shipping Co. Ltd, Mumbai vs Assessee on 29 January, 2013
आयकर अपील य अ धकरण "एफ " यायपीठ मंब
ु ई म।
IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI
ी पी.एम. जगताप, लेखा सद य एवं ी संजय गग, या यक सद य के सम ।
BEFORE SHRI P.M. JAGTAP, AM AND SHRI. SHRI SANJAY GARG, JM
आयकर अपील सं./I.T.A. Nos.6153 & 1038/Mum/2009
( नधारण वष / Assessment Years: 2005-06 & 2006-07)
M/s Varun Shipping बनाम/
बनाम Addl. Commissioner of
Co. Ltd., Vs.
Income Tax - 5(3),
Laxmi Building, Aayakar Bhavan,
6, S.V. Marg, Mumbai - 20.
Ballard Estate,
Mumbai - 400 001.
थायी ले खा सं . /PAN : AAACV1658C
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ क ओर से / Appellant by : Shri Jitendra Jain
यथ क ओर से/ Respondent by : Shri O.P. Meena
सनवाई
ु क तार ख / Date of Hearing : 29-01-2013
घोषणा क तार ख /Date of Pronouncement : 03-04-2013
आदे श / O R D E R
PER P.M. JAGTAP, A.M. :
These two appeals filed by the assessee against two separate orders of ld. CIT(A)- 9, Mumbai dated 7-10-2009 & 19-01-2010 for assessment years 2005-06 & 2006-07 respectively involve some common issues and the same therefore have been heard together and are being disposed of by this single composite order of the sake of convenience.
2 ITA Nos. 6153/M/2009 & 1038/M/2010
2. In ground No. raised in its appeal for A.Y. 2005-06 being ITA No. 6153/Mum/2009, the assessee has challenged the action of the ld. CIT(A) in confirming the addition made by the A.O. by treating recruitment fees of Rs. 40,73,177/- as the income not incidental for computing its shipping income under Tonnage Tax Scheme u/s 115 V- I read with Rule 11-R of the Income Tax Rules.
3. The assessee in the present case is a company which is engaged in the business of shipping operations. It owns and operates ships comprising tankers, bulk carriers and offshore supply vessels. It is approved u/s 115 V-I(3) of the Income Tax Act, 1961 to pay Tonnage Tax in respect of its income from shipping business and accordingly total income of Rs. 4,47,46,686/- was offered by the assessee from its shipping operations in the return of income filed for A.Y 2005-06 under the Tonnage Tax Scheme provided in section 115V. During the course of assessment proceedings, it was noticed by the A.O. from the details of income from operations furnished by the assessee that there was an agency division operated by the assessee which was engaged in recruitment of personnel on foreign lines. The said agency division was advising foreign principals owning and operating cruise ships to recruit their Indian Food and Beverages Personnel and for the said services, the assessee company had received recruitment fees of Rs. 40,73,177/- during the year under consideration. The said activity carried on by 3 ITA Nos. 6153/M/2009 & 1038/M/2010 the agency division was categorized by the assessee as incidental activity to its core shipping business in terms of Rule 11-R of the I.T. Rules and accordingly the income from recruitment fees was not offered to tax separately. According to the A.O., clause (iv) of Rule 11-R of the I.T. Rules recognizes "maritime education or recruitment fees" as constituting the incidental activities to core activities and in order to cover under the said Rule, the process of earning recruitment fees should have been linked with the operation of ships. He was also of the opinion that recruitment fees ought to have some linkage or association with "maritime education" since both these incomes were placed in the same category. He held that the activity of the agency division of the assessee of advising foreign principals on hiring of people for Indian food and beverage specialities was not a kind of activity which had any linkage either with any kind of education or any aspect of running operation of ships. In this regard, he referred to some of the agreements in connection with recruitment fees and found that the following services were mainly rendered by the assessee company for earning the recruitment fees:-
"(i) To arrange for medical examination of the hired F &B Personnel prior to their departure from India.
(ii) To secure the signature of each F&B personnel on duplicate originals of the Employment Agreement.
(iii) To assist the F &B Personnel in obtaining required vaccination, transportation, travel documents, passport, visa and government clearness;
(iv) To main communication with injured F& B Personnel who have to be repatriated to India in order to ensure that the Principal 4 ITA Nos. 6153/M/2009 & 1038/M/2010 receives relevant information regarding their maintenance, cure and recovery status."
4. The A.O. held that none of the aforesaid services was in any way relating to shipping activities and no expertise in shipping business was required for providing such services. He therefore held that the said services could not treated as incidental to the assessee's core shipping business and the recruitment fees charged by the assessee for the said services could not be treated as forming part of the relevant shipping income of a Tonnage Tax Company as defined in section 115 V-I of the Act. He therefore treated the recruitment fees received by the assessee as its income chargeable to tax under the head "income form other sources" and after allowing deduction of Rs. 6,38,000/- on account of salary paid to one employee for looking after the agency division, the net income from recruitment fees amounting to Rs. 34,35,177/- was brought by the A.O. to tax in the hands of the assessee under the head "income from other sources" in the assessment completed u/s 143(3) of the Act vide an order dated 16-12- 2008.
5. Against the order of the A.O. dtd. 16-12-2008 passed u/s 143(3) of the Act, an appeal was preferred by the assessee before the ld. CIT(A) disputing inter alia the action of the A.O. in treating the activity of its agency division relating in recruitment fees as not incidental to the 5 ITA Nos. 6153/M/2009 & 1038/M/2010 core shipping activities. It was submitted on behalf of the assessee before the ld. CIT(A) that the expression "maritime education" and "recruitment fees" used in Rule 11-R of the Income Tax Rules indicates two distinct activities and both will quality as incidental activities as long as they are related to business of shipping. It was submitted that recruitment fees received by the assessee during the year under consideration included the fees received for recruitment of personnel on ships. It was submitted that the food and beverage personnel recruited by the assessee on foreign ships were part of floating staff of ocean going ships and the said personnel were part of minimum safe manning recruitment as specified by Director General of Shipping, India. It was contended that the activity of the assessee company rendering the services for such recruitment of floating staff of ocean going ships thus was very much incidental to the business of shipping and the recruitment fees received for such services was very much forming part of shipping income of a Tonnage Tax Company as defined in section 115 V-I of the Act.
6. The submissions made on behalf of the assessee were not found acceptable by the ld. CIT(A) and he upheld the action of the A.O. treating the recruitment fees as not forming part of shipping income covered under Tonnage tax Scheme for the following reasons given in para 3.2.1 of his impugned order:-
6 ITA Nos. 6153/M/2009 & 1038/M/2010
"The nature of services provided by the appellant shows that the appellant provided only administrative services and is not engaged in providing skilled services in the shipping industry. As rightly pointed out by the Assessing Officer other than the fact that the appellant provided these services to the persons owning ships, these services have nothing to do with the business of shipping. Moreover, it is found that in the assessment year 2004-05, the appellant claimed deduction under section 33AC of the Income Tax Act on these receipts and the Assessing Officer rejected the claim of the appellant and the CIT(A) in the appellate order dated 14-3-2007 upheld the action of the Assessing Officer holding that income of the appellant from 'recruitment fee' cannot be said to be income derived from the business of shipping. In view of these facts the action of the Assessing Officer is upheld that the this ground of the appellant is not allowed."
7. The ld. counsel for the assessee, at the outset, invited our attention to the provisions of section 115 V-I and submitted that the relevant shipping income of a Tonnage Tax Company includes its profits from incidental activities referred to in sub section (5). He referred to sub section (5) of section 115 V-I to submit that such incidental activities shall be the activities which are incidental to the core activities which can be prescribed for the purpose. He submitted that such incidental activities are prescribed in Rule 11-R of the Income Tax Rules and one of such activities as prescribed in the said Rule is Maritime Education or Recruitment Fees. Referring to the dictionary meaning of the word "Maritime", he submitted that it means "specially in relation to seafaring commercial or military activity." He contended that if the recruitment is for ships, it will get covered in 7 ITA Nos. 6153/M/2009 & 1038/M/2010 maritime recruitment fees as envisaged in Rule 11-R of the I.T. Rules, 1962.
8. The ld. counsel for the assessee also referred to Note No. 5 below Form No. 66 and submitted that recruitment fees has been explained as fees earned from foreign ship owners for rendering services by way of training, interview, short listing and recruitment of floating staff and officers. He invited our attention to the services provided by the assessee to the principal as per the Manning Agency Agreement and submitted that the services provided by the assessee resulting in recruitment fees are squarely covered in the incidental activities as provided in section 115 V-I (5) r.w.r. 11-R of the I.T. Rules. He also invited our attention to the copies of the debit notes issued by the assessee for recruitment fees placed at page No. 3 to 9 of his paper book and submitted that the recruitment fees was received by the assessee in relation to the crew members for their particular positions on the particular ships. He contended that the fees in question thus was clearly received by the assessee in connection with recruitment of crew members for ships and it was in the nature of Maritime recruitment fees covered u/s 115 V-I(5) of the Act.
9. As regards the rejection of similar claim of the assessee in the earlier years which was accepted by the assessee, the ld. counsel for 8 ITA Nos. 6153/M/2009 & 1038/M/2010 the assessee submitted that the provisions relating to income of shipping company as contained in Chapter XII-G including section 115 V-I of the Act are inserted in the statute w.e.f. 1-4-2005 and prior to that the benefits for shipping business were provided in section 33-AC only in respect of profits derived from the business of operation of ships. He contended that the provisions of section 115 V-I thus are made applicable for the first time in the year under consideration i.e A.Y. 2005-06 and the assessee is eligible for the benefit provided therein in respect of recruitment fees arising from incidental activities as per s.s. (5) u/s 115 V-I of the Act.
10. The ld. D.R., on the other hand, strongly relied on the impugned order of the ld. CIT(A) in support of the Revenue's case on this issue and submitted that the reasons given by the ld. CIT(A) in para 3.2.1 of his impugned order to deny the benefit to the assessee in respect of recruitment fees may be taken into consideration to decide this issue. He also submitted that similar claim of the assessee for the benefit in respect of recruitment fees was rejected in A.Y. 2004-05 and the same was accepted by the assessee.
11. We have considered the rival submissions and also perused the relevant material available on record. It is observed that the assessee in the present case is mainly engaged in the business of operation of ships and its income from the said business was declared for the year 9 ITA Nos. 6153/M/2009 & 1038/M/2010 under consideration as per the special provisions contained in Chapter XII-G which lay down Tonnage Tax Scheme. As per the provisions of section 115 V-I contained in Chapter XII-G, the income from the business of operating ships can be computed, at the option of the assessee, in accordance with the provisions of Chapter XII-G and once this option is exercised by the assessee, the income so computed shall be deemed to be the profit and gains of the business chargeable to tax under the head "profits and gains of business or profession". As provided in s.s.(1) of section 115 V-I of the Act, the relevant shipping income of Tonnage Tax Company for the purpose of Chapter XII-G includes inter alia the profits from incidental activities as referred to in s.s. (5) and the issue involved in the present case before us is whether the recruitment fees received by the assessee can be regarded as the profits of Tonnage Tax Company from incidental activities as referred to in s.s. (5) of the Act.
12. As provided in s.s. (5) of section 115 V-I, The incidental activities shall be the activities which are incidental to the core activities and which may be prescribed for the purpose. The incidental activities for the purposes of relevant shipping income are prescribed in Rule 11-R of the Income Tax Rules which are as under:-
"11R. The incidental activities (details given in Note 5 appearing after the corresponding Form No. 66) referred to in sub-section (5) of section 115 V-I shall be the following, namely :--
(i) maritime consultancy charges;10 ITA Nos. 6153/M/2009 & 1038/M/2010
(ii) income from loading or unloading of cargo;
(iii) ship management fees or remuneration received for managed vessels; and
(iv) maritime education or recruitment fees."
A perusal of the relevant Rule 11-R of the I.T. Rules shows that the Maritime Education or Recruitment Fees is prescribed as incidental activity for the purposes of relevant shipping income and further details of the same are given in Note -5 appearing after the corresponding Form No. 66 of the relevant audit report which are as under:-
"5. Incidental activities for the purpose of relevant shipping income
(a) Maritime Consultancy Charges - Maritime consultancy charges received by shipping company in the course of business of operating ships in lieu of knowledge offered by it to other companies which do not possess such expertise and which may among other things include rendering advice on setting up of shipping business, ship designing and repair and business acquisition, etc.
(b) Income Earned from Loading/Unloading of Cargoes -
Charges received for services in connection with loading and unloading of cargo to and from the ship (such charges being separate from the transit charges).
(c) Ship Management fees/remuneration for managed vessels - Fees or remuneration earned for providing services of operation and maintenance of vessels on behalf of other ship owners/agencies.
(d) Maritime Education/Recruitment fees - Training fees charged/earned by shipping company by extending its surplus training facility to other personnel in the shipping industry and fees earned from foreign ship owners for rendering services by way of screening, interviewing, short-listing and recruitment of floating staff and officers."
Keeping in view the Rule 11-R of the I.T. Rules prescribing the incidental activities and further details given in Note-5 appearing after the 11 ITA Nos. 6153/M/2009 & 1038/M/2010 corresponding Form No. 66, we have to consider and decide whether the recruitment fees received by the assessee in the present case is covered by s.s. (5) of section 115 V-I of the Act or not ?
13. In this regard, a reference can usefully be made to the Manning Agency Agreement entered into by the assessee with the Principals for providing services as an Agent which resulted in the earning of recruitment fees. Copy of one such agreement is placed on record before us at page No. 21 to 26 of the assessee's paper book and Article III thereof stipulating the responsibilities and services of the assessee as Agent being relevant in the present context, is reproduced hereunder:-
"1. To screen, select and hire on behalf of the PRINCIPAL qualified F&B PERSONNEL in compliance with the recruitment instructions and requirements of the PRINCIPAL, as such may be modified from time to time by PRINCIPAL. From time to time, PRINCIPAL shall advise AGENT in writing of the minimum qualification and experience requirements as to each position. In any event, all F&B PERSONNEL must have English skills both verbal and written, and be at least 21 years of age.
2. To provide the PRINCIPAL the detailed information about the qualified F&B PERSONNEL at least ten (10) business days prior to them leaving to join the vessel (or such shorter period as may be permitted by PRINCIPAL in emergency situations), including name, education, previous employment reference checks, police checks or confirmation that F&B PERSONNEL has an Emigration Check Not Required endorsement on his passport and such other information as PRINCIPAL may specify from time to time. Based on a review of the information provided, PRINCIPAL may direct that F&B PERSONNEL not be assigned to the vessel.
3. To arrange for the medical examinations of the F&B PERSONNEL prior to their departure from India, such examinations and tests to satisfy the requirements as specified by PRINCIPAL from time to time, possibly at clinic(s) specified by the Principal.12 ITA Nos. 6153/M/2009 & 1038/M/2010
4. To provide each F&B PERSONNEL with all necessary information regarding their employment as specified in this Agreement or as may be provided to AGENT by PRINCIPAL from time to time so that the F&B PERSONNEL is fully aware of their duties, obligations and terms and conditions of employment prior to leaving in order to join the vessel.
5. To secure the signature of each F&B PERSONNEL on duplicate originals of the Employment Agreement (EA) prior to them leaving to join the vessel. The EA shall be in such form as may be specified by PRINCIPAL from time to time. The signed originals shall be sent to PRINCIPAL. Alternatively, PRINCIPAL may elect to have F&B PERSONNEL execute the EA at the time they join the vessel. In such event, AGENT shall provide F&B PERSONNEL with an advance copy of the EA prior to them leaving to join the vessel so they are aware of what they will be required to execute upon joining the vessel.
6. To assist the F&B PERSONNEL in obtaining the required vaccination, inoculation, transportation, travel documents, Bahamian Seaman's Book (wherever required, to be processed by the Principal) Seaman's Certificate, passport, visa and government clearances for leaving India and for entry to the country where the F&B PERSONNEL will join the vessel on assignment.
7. a) As determined and directed by PRINCIPAL, to replace any F&B PERSONNEL who violates the terms and conditions of EA or who otherwise fails to complete their sailing assignment.
b) Any F&B, PERSONNEL who leaves a vessel other than at the scheduled conclusion of their sailing assignment is responsible for paying his/her own repatriation costs, which will be the responsibility of the PRINCIPAL to recover.
8. F&B PERSONNEL will work a sailing schedule of approximately 5 months on and 2 months off. Overtime will be paid to F&B PERSONNEL in case the total number of working hours exceed 70 per week, as specified in the Union Agreement.
9. To use its best efforts to assign people to the vessel who have previously worked on the vessel or otherwise for PRINCIPAL unless such person is someone who PRINCIPAL has specified as being in a "Do Not Hire" status. Persons placed by 13 ITA Nos. 6153/M/2009 & 1038/M/2010 PRINCIPAL on "Do Not Hire" status shall not be assigned by AGENT to a vessel pursuant to this Agreement.
10. To maintain communication with injured F&B PERSONNEL who have been repatriated to India and their health care providers in order to ensure PRINCIPAL receives relevant information regarding their maintenance, cure and recovery status. In case a F&B PERSONNEL is repatriated on medical grounds, a sum of US$75 per person per month with service tax as applicable will be remitted by the PRINCIPAL towards AGENT'S medical case handling charges, if services are demanded by the PRINCIPAL.
11. In case the PRINCIPAL expressly requests AGENT to conduct an interview outside Mumbai or overseas, then the PRINCIPAL will reimburse the AGENT all travel expenses incurred including accommodation, with payment to be made by PRINCIPAL within 15 days from the receipt of debit notes for the said expenses. Air travel is in economy class, in accordance with the PRINCIPAL'S travel policy."
14. As per the preamble of Manning Agency Agreement, the assessee was appointed as Manning Agent in India for the purposes of recruiting food and beverages personnel for employment on board their ships and the assessee as an agent had accepted the responsibility for recruitment by hiring and procurement of Indian food and beverages personnel. In connection with this recruitment/appointment, responsibilities and services of the assessee as agent were enumerated in Article -III which mainly include screening, selecting and hiring of the food and beverages personnel on behalf of the principal as well as to render incidental services relating to the said recruitment. In our opinion, if the nature of services rendered by the assessee as provided in the relevant Manning Agency Agreement is taken into consideration, the fees received for the said services clearly fall in the recruitment fees as prescribed in Rule 11-R of the I.T. Rules being incidental 14 ITA Nos. 6153/M/2009 & 1038/M/2010 activities for the purpose of relevant shipping income as further elaborated in Note-5 appearing after the corresponding Form 66 which describes the "recruitment fees" as fees earned from foreign ship owners for rendering services by way of screening, interviewing, short-listing and recruitment of floating staff and officers. Even the copies of debit notes raised by the assessee on foreign ships owners on account of recruitment fees showing the positions for which recruitments were made as well as giving the details of crews further support the case of the assessee that the fees was received in connection with the services rendered to the foreign ship owners for recruitment of floating staff on board their ships. Having regard to all these facts of the case clearly borne out from the relevant documentary evidence placed on record before us, we are of the view that the recruitment fees received by the assessee was clearly in the nature of its profits from incidental activities referred to sub section (5) of section 115 V-I of the Act as prescribed in Rule 11-R r.w. Note 5 below Form No. 66. Accordingly, we hold that the recruitment fees received by the assessee was very much part of the relevant shipping income of Tonnage Tax Company for the purpose of Chapter XII-G and the same having been included in the relevant shipping income declared by the assessee as per Tonnage Tax Scheme, there was no justification to add the same separately as done by the A.O. and confirmed by the ld. CIT(A).
15. As regards the contention of the Revenue that similar addition made by the A.O. separately in the earlier years was accepted by the assessee, it is 15 ITA Nos. 6153/M/2009 & 1038/M/2010 observed that in the earlier years, Chapter XII-G was not applicable for the purpose of computing income of shipping companies containing special provisions which was inserted in the statute only w.e.f. 1-4-2005. Prior to A.Y. 2005-06 the benefits of shipping company were provided in section 33AC of the Act by way of deduction of an amount not exceeding 50% of profits derived from the business of operation of ships. As rightly submitted by the ld. counsel for the assessee, the scope of benefits provided u/s 33AC of the Act thus was limited to the profits derived from the operation of ships in which the recruitment fees arising from incidental activities was not covered. Chapter XII-G, however, has extended this scope from A.Y. 2005-06 which in addition to the profits from core activities from operating qualifying ships also includes profits from incidental activities. Keeping in view this extended scope of benefits available now under Chapter XII-G inserted in the statute w.e.f. 1-4-2005, the assessee has claimed the benefit in respect of recruitment fees which was earlier not available u/s 33AC of the Act, the scope of which was limited only to profits derived from the operations of ships. We, therefore, delete the addition made by the A.O. and confirmed by the ld. CIT(A) on account of recruitment fees and allow ground No. 1 of the assessee's appeal for A.Y. 2005-06.
16. The issue raised by the assessee in ground No. 2 of its appeal for A.Y. 2005-06 relates to its alternative claim that if recruitment fees is held to be chargeable to tax in his hands separately, the same should be taxed only to 16 ITA Nos. 6153/M/2009 & 1038/M/2010 the extent of net income after allowing all the expenses incurred for earning recruitment fees.
17. As the main issue involved in ground No. 1 of the assessee's appeal has been decided by us in favour of the assessee holding that the recruitment fees forming part of its profits from incidental activities as covered by s.s. (5) of section 115 V-I r.w. Rule 11-R of the Income Tax Rules is not chargeable to tax in the hands of the assessee separately, the alternative issue raised in ground No. 2 by the assessee in its appeal has become infructuous and the same is accordingly dismissed.
18. Now, we shall take up the appeal of the assessee for A.Y. 2006-07 being ITA No. 1038/ Mum/2010.
19. The main issue involved in this appeal as raised in ground No. 1 relating to taxability of recruitment fees in the hands of the assessee is similar to the one involved in ground No. 1 of the assessee's appeal for A.Y. 2005-06 which has already been decided by us in the foregoing portion of this order. Following our conclusion drawn in A.Y. 2005-06 on similar issue, we allow ground No. 1 of assessee's appeal for A.Y. 2006-07.
20. The issue raised in ground No. 2 of the assessee's appeal for A.Y. 2006- 07 is also similar to ground No. 2 of the assessee's appeal for A.Y. 2005-06 relating to the alternative claim of the assessee which has already been 17 ITA Nos. 6153/M/2009 & 1038/M/2010 dismissed by us having become infructuous. Accordingly ground No. 2 of assessee's appeal for A.Y. 2006-07 is dismissed.
21. The issue raised in ground No. 3 of the assessee's appeal for A.Y. 2006- 07 relates to the disallowance of Rs. 2,06,299/- made by the A,O. and confirmed by the ld. CIT(A) on account of expenses claimed by the assessee against miscellaneous income.
22. During the year under consideration, the assessee had received miscellaneous income of Rs. 3,58,636/-on account of VISA processing fees, charges for seaman book etc. Against the said income, adhoc expenses of Rs. 2,06,299/- were claimed by the assessee which the A.O. disallowed for want of details as well as for the reason that no such expenses were claimed by the assessee in the earlier year. On appeal, the ld. CIT(A) confirmed the disallowance made by the A.O. on this issue observing that neither any specific submissions were made on behalf of the assessee in support of its claim for the said expenses nor any details of the said expenses were furnished.
23. We have heard the arguments of both the sides and also perused the material available on record. The ld. counsel for the assessee has merely sought that the issue may be restored to the file of the A.O. for giving the assessee an opportunity to support and substantiate its claim for expenses incurred against the miscellaneous income. However, as rightly submitted by 18 ITA Nos. 6153/M/2009 & 1038/M/2010 the ld. D.R., the details of the expenses claimed by the assessee have not been furnished by the assessee either before the authorities below or even before the Tribunal and in the absence of the same, we agree with the contention of the ld. D.R. that there is no case made out by the ld. counsel for the assessee to justify any more opportunity to be given to the assessee at this stage to support and substantiate its claim on this issue. We therefore reject the contention raised by the ld. counsel for the assessee and uphold the impugned order of the ld. CIT(A) confirming the disallowance made by the A.O. on this issue. Ground No. 3 of assessee's appeal for A.Y. 2006-07 is accordingly dismissed.
24. In the result, both the appeals of the assessee are partly allowed.
प रणामतः राज व क अपील आं शक वीकत ृ क जाती है ।
Order pronounced in the open court on 03-04-2013. .
आदे श क घोषणा खले ु यायालय म दनांकः 03-04-2013 को क गई ।
Sd/- sd/-
(SANJAY GARG) P.M. JAGTAP)
या यक सद य JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER
मंुबई Mumbai; दनांक Dated 03/04/2013
19 ITA Nos. 6153/M/2009 & 1038/M/2010
व. न.स./ RK , Sr. PS
आदे श क त ल प अ े षत/Copy
षत of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. आयकर आयु (अपील) / The CIT(A)-9, Mumbai
4. आयकर आयु / CIT 5, Mumbai
5. वभागीय त न ध, आयकर अपील य अ धकरण, मंुबई / DR, ITAT, Mumbai F
6. गाड फाईल / Guard file.
ु / BY ORDER,
आदे शानसार
स या पत त //True Copy//
उप/सहायक पंजीकार (Dy./Asstt.
उप/ Registrar)
आयकर अपील य अ धकरण,
धकरण, मंुबई / ITAT, Mumbai