Biocon Ltd. v. DCIT

145 Taxmann.com 331High Court2022#4965 most cited

What is Biocon Ltd. v. DCIT authority for?

The assessee is entitled to claim a deduction under section 80M of the Act for dividend income received from shares, where such income was chargeable to tax in their hands.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Biocon Ltd. v. DCIT · section 80M · dividend income · deduction · chargeable to tax

Sections most often in play

Section 115JBSection 115USection 14ASection 244ASection 271(1)(c)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

Issues it is cited on

section 50(1)section 80absection 54esection 70(2)section 10(15)section 80msection 10(33)section 14a(1)section 54eclong-term capital assetsection 36(1)(viii)section 111a

Judgments citing Biocon Ltd. v. DCIT

Hcl Technologies Ltd., New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

Hcl Technologies Ltd, New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

ACIT-2(3)(1), Mumbai vs. Hdfc Bank Ltd ( Merged Entity Hdfc Investments Limited ), Mumbai

ITA 2980/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jan 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate a

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2…

Hdfc Bank Limited (As Successor to Hdfc Ltd), Mumbai vs. DCIT 2(3)(1), Mumbai

ITA 2665/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

ACIT-2(3)(1), Mumbai vs. Hdfc Bank Limited (Merged Entity Housing Development Finance Corporation Limited), Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2597/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Jan 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2…

ACIT-1(1)(1), Mumbai vs. M/S. Housing Development Finance Corporation Ltd., Delhi

ITA 2049/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jan 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…HDFC Bank Ltd. ITA No.4315/MUM/2007 and Ors. AYs 2002-03 to 2020-21 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-1…

ACIT-1(1)(1), Mumbai vs. M/S. Housing Development Finance Corporation Ltd., Delhi

In the result, appeals of both, assessee and revenue are decided

ITA 2047/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

ACIT-1(1)(1), Mumbai vs. M/S Housing Development Finance Corporation Ltd, Mumbai

ITA 2046/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-2018

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd.), Mumbai vs. DCIT, Range-1(1)(2), Mumbai

ITA 1890/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jan 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

DCIT Range-1(1)(2), Mumbai vs. Housing Development Finance Corporation Ltd, Mumbai

ITA 5110/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jan 2025AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT Range-1(1)(2), Mumbai

ITA 4983/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jan 2025AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate andFor Respondent: Shri Biswanath Das, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 20…

DCIT - 1(1)(2), Mumbai vs. Housing Development Finance Corporartion Ltd., Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2861/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advoc

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2609/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

DCIT 1(1)(2), Mumbai vs. Housing Development Finance Corporation Ltd, Mumbai

ITA 2326/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Jan 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Josh

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2093/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Jan 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT 1(1), Mumbai

ITA 2867/MUM/2012[2006-07]Status: DisposedITAT Mumbai28 Jan 2025AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos. 1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

ITA 5033/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jan 2025AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos. 1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

ITA 4314/MUM/2010[2003-04]Status: DisposedITAT Mumbai28 Jan 2025AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2020-21…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

ITA 4313/MUM/2010[2002-03]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-03

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos. 1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2…

Addl CIT RG 1(1), Mumbai vs. Hdfc Ltd, Mumbai

ITA 3785/MUM/2009[2004-05]Status: DisposedITAT Mumbai28 Jan 2025AY 2004-05

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos. 1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2…

Biocon Ltd. v. DCIT (145 Taxmann.com 331) — Cited in 23 Judgments | BharatTax