suffered by the Appellant on account
of storm, theft, accident, fire, etc.
3 : 1 The Commissioner of Income-tax (Appeals) has erred in partially confirming ... Officer out of the losses suffered b) the assessee on account
of storm, theft, accident, etc.
3 : 2 The assessee submits that considering the facts
expenses of factory building. It was submitted that there was a
cyclone storm in Gujarat in the financial year 2008-09 which ... which were one-time
expenses as these factories were hit by cyclonic storm. It was
submitted that Ld. CIT(A) restricted disallowance
Mumbai International Airport Pvt. ... vs Department Of Income Tax on 4 February, 2014
आयकर अपील
place by the shore where ships can shelter from storms, or load and unload; a harbour, a haven (lit. and fig.). OE. 2. A town
this
Agreement against loss or damage by accident, lighting, fire, flood,
storm, earthquake, tempest, falling aircraft, malicious damage, riot,
strike, ci vil commotion, explosion
Hsbc Securities And Capital Markets (I) ... vs Dcit Rg 4(1), Mumbai on 10 March
reasonable risks, including fire, 'riot, explosion, tempest, flood, earthquake, strike, storm, malicious damage, theft, civil commotion, war and other such risks including third party
lacs respectively suffered by the assessee on account of flood,
cyclone/storm, theft etc. During the assessment proceedings the AO found that
the assessee ... properties to the extent of Rs.6.80 crores due
to storm, theft, accident. As per the AO, detailed nature of the assets
that it denotes a harbour or shelter to the vessels from a storm or as a place
with a harbour where ships load or unload
crores, boundary wall to
Rs. 4.7 crores construction of storm water drainage channels in
MIHAN area to Rs.1.7 crores and construction of Flyover