Aditya Birla Finance Ltd. v. ACIT

83 Taxmann.com 85Reported decision#8552 most cited

What is Aditya Birla Finance Ltd. v. ACIT authority for?

A tribunal decision can be relied upon as a judicial precedent on the issue of 'satisfaction'.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Aditya Birla Finance Ltd. Vs ACIT · satisfaction · judicial precedent · Bombay HC · Mum Tribunal · Maxopp Investment Ltd vs. CIT

Sections most often in play

Section 14ASection 36(1)(vii)Section 36(1)(viia)Section 37(1)Section 194HSection 254Section 36(2)Section 8D

Issues it is cited on

section 8d(2)(ii)section 17(2)(iiia)section 8dsection 9(1)(ii)rule 8d disallowancesection 100section 80g(1)section 80g(2)(a)section 17(2)section 5(b)section 80g(2)strategic investment

Judgments citing Aditya Birla Finance Ltd. v. ACIT

JCIT OSD Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax - 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra Appellant/अपीलार्थी .. Respondent/प्रतिवादी स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Respondent/प्रतिवादी Appellant/अपीलार्थी .. ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025 (…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025 (…

Hdfc Bank Limited, Mumbai vs. DCIT - 2 (3) (1), Mumbai

In the result, both the above stated appeals of the

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax - 2 (3) (1), Mumbai

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Respondent/प्रतिवादी Appellant/अपीलार्थी .. ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025…

DCIT-2(3)(1), Mumbai vs. Hdfc Bank Limited, 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 3375/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jan 2024AY 2016-17

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…

DCIT 2(3)(1), Mumbai vs. Hdfc Bank Limited, 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 3374/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jan 2024AY 2017-18

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…

DCIT 2(3)(1), Mumbai vs. Hdfc Bank Limited, 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 3371/MUM/2023[2018-19]Status: DisposedITAT Mumbai24 Jan 2024AY 2018-19

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…

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…

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 1784/MUM/2023[2017-2018]Status: DisposedITAT Mumbai24 Jan 2024AY 2017-2018

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…

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 1783/MUM/2023[2016-2017]Status: DisposedITAT Mumbai24 Jan 2024AY 2016-2017

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…

Thomas Cook (India) Ltd., Mumbai vs. Addl/ Jt/ Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 1218/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Nov 2023AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Ble

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NO. 752/MUM/2022 (A.Y. 2017-18) Thomas Cook (India) Limited v. Additional/Joint/Dy. /Asst., CIT National e-Assessment Centre Thomas Cook Building Delhi Dr. D.N. Road, Fort Mumbai - 400001 PAN: AAACT4050C (Appellant) (Respondent) Assessee Represented by : Shri J.D. Mistry Shri Madhur Agrawal & Shri Fenil Bhat Department Represented by : Shri K.C. Selvamani Date of Conclusion of Hearing : 26 & 27.09.2023 Date of Pronouncement : 24.11.2023 O R…

Ladderup Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax-10(2)(1), Mumbai

ITA 1496/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 May 2019AY 2013-14

Bench: Hon’Ble Sh. G. S. Pannu, V.P. & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1496/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Nishant Samaiya
Section 10(34)Section 115Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, V.P. & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 1496/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) ACIT-10(2)(1), M/s Ladderup Finance Room No. 509, Ltd. बिधम/ Aayakar Bhavan A-204, Rajeshri Accord, Mumbai-400 020 Telly Cross Lane, Off S. Vs. N. Road, Andheri (east), Mumbai-400069 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACL0882G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Rushabh Mehta, AR प्रत्यथीकीओरसे/Respondentby : Shri Nishant Samaiya, DR सुनवाईकीतारीख/ : 19.03.2019 Date…