Dcit-C-6(2), Mumbai vs Samira Habitats India Limited, Mumbai on 9 May, 2025
13. We find that considering the similar facts, the coordinate bench of the
Tribunal in case of assessee's sister concern in DCIT v/s Samira Residences
Private Limited, in ITA No. 1775/Mum./2018, for the assessment year 2009-
10, vide order dated 29/06/2021, upheld the findings of the learned CIT(A),
which were relied upon in the impugned order in the present case. The
relevant findings of the coordinate bench, in the aforesaid decision, are
reproduced as follows: -