IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 Deputy Commissioner of UPL Limited Income-tax, (Formerly known as United Central Circle – 38, Mumbai. Phosphorus Ltd.)

Vs. Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G)

(Appellant) ( R e s p ondent)

C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010)

Assessment Year – 2005-06 UPL Limited Assistant/Deputy (Formerly known as United Commissioner of Income-

Phosphorus Ltd.) tax, Uniphos House, C.D. Marg, 11th Vs. Central Circle – 38, Mumbai.

Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G)

(Appellant) ( R e s p ondent)

ITA Nos. 7027 and 7028/MUM/2010 Assessment Years: 2004-05 and 2005-06 And ITA Nos. 6950, 2172 and 5344/Mum/2013 Assessment Years: 2004-05, 2005-06 and 2007-08 Present for:

Assessee : Ms. Vasanti Patel, Advocate and Ms. Saisudha Multani, CA Revenue : Shri Abhishek Tharwal, Sr. DR Date of Hearing : 07.05.2025 Date of Pronouncement : 27.06.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

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