THE COMMISSIONER OF INCOME TAX, TDS-1 vs DR. BALABHAI NANAVATI HOSPITAL

2166-18-ITXA-C-Jud.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2166 OF 2018 WITH INCOME TAX APPEAL NO. 2448 OF 2018 WITH INCOME TAX APPEAL NO. 2451 OF 2018 WITH 2025. Pronounced on : SEPTEMBER 15, 2025 JUDGMENT :- (Per B.P. Colabawalla, J.) 1. All the above Appeals are filed by the Appellant – Revenue challenging the order dated 8th September 2017 (the “impugned order”) passed by the Income Tax Appellate Tribunal (for short the “ITAT”) under the provisions of Section 260A of the Income Tax Act, 1961 (for short the “IT Act”). 2. Income Tax Appeal No. 2758 of 2018 is in relation to A.Y. 2007- 08; Income Tax Appeal No. 2451 of 2018 is in relation to A.Y. 2008-09; Income Tax Appeal No. 2612 of 2018 is in relation to A.Y. 2009-10; Income Tax Appeal No. 2448 of 2018 is in relation to A.Y. 2010-11; Income Tax Appeal No. 2166 of 2018 is in relation to A.Y. 2011-12; and Income Tax September 15, 2025 Uday S. Jagtap 2166-18-ITXA-C-Jud.doc Appeal No. 605 of 2020 is in relation to A.Y. 2012-13. According to the Revenue, the impugned order of the ITAT in the Appeals which relate to A.Y. 2007-08 to A.Y. 2010-11 [Income Tax Appeal Nos. 2