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No Double Taxation of Same Rental Receipt: ITAT Mumbai Directs Deletion of Duplicate Addition on CNIL Licence Fee
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1430
- Case Name
- Sharda Chambers Premises Co-Op Society Ltd Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Sharda Chambers Premises Co-Op Society Ltd Vs ACIT (ITAT Mumbai)
The Mumbai Bench of the ITAT partly allowed the assessee’s appeal for AY 2013-14 in the case of Sharda Chambers Premises Co-operative Society Ltd., holding that the same rental/licence fee income cannot be taxed twice under different heads.
The assessee, a co-operative housing society, had earned licence fee by permitting cellular companies to install telecom infrastructure on its premises. A sum of ₹5.77 lakh received from Chennai Network Infrastructure Ltd. (CNIL) was initially treated by the Assessing Offi...
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