pointed out by the AO that assessee has not paid
rent to MHADA till the assessment order passed ... compound wall, construction of uncompleted
ground floor, rain water drainage and MHADA rent. The then A.O.
observed that the provisions made were contingent
part of the constructed area was required to be handed over to
MHADA as per the approved plan. A copy of letter dated 06.02.2007
from ... MHADA was filed in support of the contention that the assessee
was required to hand over surplus area
Authority, Finance Room No. 504, 5 t h Floor,
Controller, MHADA, Piramal Chambers,
Griha Nirman Bhavan, Lalgaug,
4 t h Floor, Kala Nagar, Mumbai ... Heard both the sides and perused the material on record. The
assessee (MHADA) Maharashtra Housing & Area Development Authority
is a local authority created
Millat nagar I 103
• Flat at Millat Nagar 1203
• Plot at MHADA Shariq Hall
and confirming the assessment of the same under the head Income ... Flat at Yashodeep CHS 33,79,000
Ltd.
3 MHADA Premises 31,01,566
4 Flat at Millat Nagar 1103 27,03,545 Purchased
2014-15)
Maharashtra Housing & Area
Development Authority,
Office of Finance Controller,
MHADA Griha Nirman Bhavan, 4th Floor,.
Kala Nagar, Bandra (E), Mumbai ... body formed under Maharashtra
Housing Area Development Act 1976 ( in short 'MHADA') on 05/12/1977.
Right from its inception till assessment year
erred in disallowing the provisions made towards payments to MHADA of
Rs.5,64,00,000/-, to Collector's Office ... However, the assessee claimed that certain issues regarding the
money paid to MHADA & state government were under dispute and
therefore, the assessee
Mhada Karmachari Sahakari Patpedhi ... vs Assessment Unit, Income Tax ... on 25 February, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH MUMBAI
BEFORE ... GOSAIN, JUDICIAL MEMBER
ITA No. 6372/Mum/2024
(Assessment Year: 2020-21)
Mhada Karmachari Vs. Assessment Unit
Sahakari Patpedhi Maryadit ITO Ward
Village
Oshiwara. Out of said land, approximately 177 acres was acquired by MHADA and
approximately 180 acres of land was sold as industrial area ... acres which is under
boundary dispute with Government of Maharashtra and MHADA (hereinafter referred
to as "land under boundary dispute"). That this land
under the head reimbursement of
expenses incurred abroad for MHADA
claim(Remitted).
iii) `.49,73,450/- under the head reimbursement of
expenses incurred abroad ... MHADA
claim(Provision).
The Assessing Officer required the assessee to justify the nature of
these expenses and how they are allowable as expenses wholly
daughters of the
Appellant from USA / India relating to services rendered for MHADA
project and Arbitration proceedings.
3. On the facts and in the circumstances ... selected as
a Project Management Consultant for Mass Housing Project of MHADA. During the
year, assessee disclosed the professional receipts of Rs. 2.82 Cr (rounded
