HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX-2(3)(1), MUMBAI
In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed
ITA 1785/MUM/2023[2018-2019]Status: DisposedITAT Mumbai24 Jan 2024AY 2018-2019
Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am
For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)
…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JM & MS PADMAVATHY S, AM I.T.A. No. 1783/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 1784/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 1785/Mum/2023 (Assessment Year: 2018-19) HDFC Bank Ltd., The DCIT-2(3)(1), Room No.552, 5th Floor, HDFC Bank House, Senapati Vs. Bapat Marg, Delisle Road, S.O Aayakar Bhavan, M.K. Road, Mumbai- 400013 Mumbai-400020. PAN : AAACH2702H Appellant) : Respondent) I.T.A. No. 3375/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3374/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3371/Mum/2023 (Assessmen…