IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT &

SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos. 3157/MUM/2012 (AY: 2006-07)

Tata Industries Ltd Vs. ACIT -2(3), Bombay House, Aayakar Bhavan, M. K. Road, 24 Homi Mody Stree, Fort Mumbai-400 020 Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent CO No. 144/MUM/2016 (ITA No. 4109/MUM/2012 & ITA No. 3157/MUM/2012)

ITA No. 4109/MUM/2012 (AY: 2006-07)

ACIT-2(3)(1) Vs. Tata Industries Ltd Aayakar Bhavan, M. K Road, Bombay House, Mumbai-400 020 24 Homi Mody Street, Fort Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent ITA No. 5690/MUM/2015 (AY: 2006-07)

DCIT 2(3)(1), Vs. Tata Industries Ltd Room No. 552, 5th Floor, Bombay House, Aayakar Bhavan, M. K Road, 24 Homi Mody Street, Fort Mumbai-400 020 Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent Assessee by Ms. Aarti Vissanji Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 19.11.2025

Order

PER ARUN KHODPIA, ACCOUNTANT MEMBER:

The captioned appeals and cross objection are filed at the instance of assessee as well as revenue, emerging from the order of Commissioner of Income Tax (Appeals)-6, Mum