CIT v. Biocon Ltd.

40 ITR 151Reported decision1983#4500 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also reported as

276 Taxmann 1

Sections most often in play

Section 250Section 32(1)Section 192Section 195Section 143(3)Section 145(3)Section 37Section 40(A)(2)(a)

Issues it is cited on

section 57(i)section 2(d)section 2(15a)section 46section 46asection 4(1)section 50c(1)section 35dsection 28(i)section 36(1)(viia)deduction under section 80iadcf method

Judgments citing CIT v. Biocon Ltd.

INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. ACIT, SPECIAL RANGE-3, BANGALORE

In the result appeal of the Revenue is hereby dismissed

ITA 544/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Dec 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ajay Vohra, Sr. Advocate and Ms. AnkitaFor Respondent: Shri Shivanad Kalakeri, CIT

…` IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.496, 543 & 544/Bang/2025 S.A No.25/Bang/2025 [In ITA No.496/Bang/2025 Assessment Year: 2016-17 to 2017-18 Instakart Services Pvt. Ltd., Vs. The Asst. Commissioner of Alyssa, Begonia and Clover, Embassy Income Tax, Central Circle – 1(4), Tech Village, Outer Ring Road, Bengaluru. Ballandur S.O, Devara Beesana Halli, . Bangalore – 560 103. PAN – AADCI 8374 D APPELLANT RESPONDENT ITA No.530 & 531/Bang/2025 Assessment Year: 2017-18 - 2018-19 The Asst. Commissioner o…

DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU vs. FLIPKART INDIA PVT LTD, BENGALURU

In the result, both the appeals filed by the Revenue are dismissed

ITA 1395/BANG/2025[2021-22]Status: DisposedITAT Bangalore04 Dec 2025AY 2021-22

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shivanand Kalakeri, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Ajay Vohra, Sr. Advocate
Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1394 & 1395/Bang/2025 Assessment years : 2020-21 & 2021-22 The Deputy Commissioner Vs. Flipkart India Pvt. Ltd., of Income Tax, Alyssa Begonia and Clover, Central Circle 1(4), Embassy Tech Village, Bengaluru. Bengaluru – 560 103. PAN: AABCF 8078M APPELLANT RESPONDENT Appellant by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Ajay Vohra, Sr. Advocate Date of hearing : 11.09.2025 Date of Pronouncement : 04.12.2025 O R D E R Per Pra…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU vs. FLIPKART INDIA PVT LTD, BENGALURU

In the result, both the appeals filed by the Revenue are dismissed

ITA 1394/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shivanand Kalakeri, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Ajay Vohra, Sr. Advocate
Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1394 & 1395/Bang/2025 Assessment years : 2020-21 & 2021-22 The Deputy Commissioner Vs. Flipkart India Pvt. Ltd., of Income Tax, Alyssa Begonia and Clover, Central Circle 1(4), Embassy Tech Village, Bengaluru. Bengaluru – 560 103. PAN: AABCF 8078M APPELLANT RESPONDENT Appellant by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Ajay Vohra, Sr. Advocate Date of hearing : 11.09.2025 Date of Pronouncement : 04.12.2025 O R D E R Per Pra…

GOLDMAN SACHS (INDIA) FINANCE PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NEW DELHI

ITA 6765/MUM/2024[2022-23]Status: DisposedITAT Mumbai09 Sept 2025AY 2022-23

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Hitesh Thakkar, ARFor Respondent: 28.08.2025
Section 250Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 6761/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6762/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6763/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6765/Mum/2024 (Assessment Year: 2022-23) Goldman Sachs (India) Finance Pvt. Assessment Unit, Income-tax Ltd., Department, 951-A, Rational House, New Delhi-999999 Vs. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAACP2448J Appellant) : Respondent) Appellant /Assessee by : Shri Hitesh Thakkar, AR, : Shri Swapnil Choudhar…

GOLDMAN SACHS (INDIA) FINANCE PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NEW DELHI

ITA 6763/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Sept 2025AY 2020-21

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Hitesh Thakkar, ARFor Respondent: 28.08.2025
Section 250Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 6761/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6762/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6763/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6765/Mum/2024 (Assessment Year: 2022-23) Goldman Sachs (India) Finance Pvt. Assessment Unit, Income-tax Ltd., Department, 951-A, Rational House, New Delhi-999999 Vs. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAACP2448J Appellant) : Respondent) Appellant /Assessee by : Shri Hitesh Thakkar, AR, : Shri Swapnil Choudhar…

GOLDMAN SACHS (INDIA) FINANCE PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NEW DELHI

ITA 6762/MUM/2024[2018-19]Status: DisposedITAT Mumbai09 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Hitesh Thakkar, ARFor Respondent: 28.08.2025
Section 250Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 6761/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6762/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6763/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6765/Mum/2024 (Assessment Year: 2022-23) Goldman Sachs (India) Finance Pvt. Assessment Unit, Income-tax Ltd., Department, 951-A, Rational House, New Delhi-999999 Vs. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAACP2448J Appellant) : Respondent) Appellant /Assessee by : Shri Hitesh Thakkar, AR, : Shri Swapnil Choudhar…

GOLDMAN SACHS (INDIA) FINANCE PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NEW DELHI

ITA 6761/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Hitesh Thakkar, ARFor Respondent: 28.08.2025
Section 250Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 6761/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6762/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6763/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6765/Mum/2024 (Assessment Year: 2022-23) Goldman Sachs (India) Finance Pvt. Assessment Unit, Income-tax Ltd., Department, 951-A, Rational House, New Delhi-999999 Vs. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAACP2448J Appellant) : Respondent) Appellant /Assessee by : Shri Hitesh Thakkar, AR, : Shri Swapnil Choudhar…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 479/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 478/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 477/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 476/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 387/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 386/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 385/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LIMITED, ELLISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LIMITED, ELLISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 49/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LTD, ELISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 48/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 143/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 142/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…on date on the allowability of ESOP expenses has been decided in favour of the assessee by the Tribunal Special Bench in the case of Biocon Ltd 35 Taxman.com 335 and this decision was later confirmed by the Karnataka High Court in the case of CIT v Biocon Ltd 40 ITR 151, wherein the Karnataka High Court held that on exercise of option by an employee, actual amount of benefit that had to be determined was only a quantification of liability, which would take place at a future date and hence discount on issue of ESOPs was not a contingent liability but was an ascertained liability. Further, the Karnataka High Court…

DCIT 14 1 1, AAYAKAR BHAWAN vs. L & T INFRASTRUCTURE FINANCE COMPANY LTD, MUMBAI 400098

In the result, we do not find any infirmity in the order of the Learned CIT-A in directing deletion of disallowance of Rs

ITA 2384/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2023AY 2014-15

Bench: Before Shri Aby T Varkey, Jm & Shri Shri Prashant Maharishi, Am

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha, D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BENCH, MUMBAI BEFORE BEFORE SHRI ABY T VARKEY, JM AND SHRI SHRI PRASHANT MAHARISHI, AM ITA No. A No.2384/MUM/2023 Assessment Year: Assessment Year: 2014-15 The DCIT 14(1)(1) v. L&T Infrastructure Finance L&T Infrastructure Finance Aykar Bhavan Company Limited M K Road Plot No.177, 5th Floor, City Floor, City-2 Mumbai 20 Vidyanagri Marg, Kalina Vidyanagri Marg, Kalina Santacruz East, Mumbai Santacruz East, Mumbai (Appellant) (Respondent) PAN No. PAN No.AABCL2293L Assessee by: None Revenue by: Shri Manoj Kumar Sinha, D.R. Sh…

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