2018 (4) TMI 1550

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..... at management fee does not fall with the purview of section 44C of the Act. First GOA is decided in favour of the assessee . ” Paragraph 9 of the order(2017 (6) TMI 448 - ITAT MUMBAI, AY. 2009-10)should be read as under: “Following our order for the earlier AY., we decide first effective ground of appeal in favour of the assessee" - MA allowed. - MA No. 749-750/Mum/2017 - - - Dated:- 6-4-20 .....

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..... the management charges falls within the ambit and purview of section 44C and accordingly the nature of adjustment to the total income for the purpose of disallowance is not required. Considering the above, we direct that last line of the paragraph 5 at page 6 of the order dated 07/06/2017, for the AY. 2008-09, should be read as under: Following the order of the Tribunal for the AY. 200 .....

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