What is CIT v. HDFC Bank Ltd. authority for?

When an assessee possesses interest-free funds sufficient to cover investments yielding tax-free income, it is presumed that such investments were made from these interest-free funds, precluding disallowance of interest expenditure under Section 14A.

How many judgments cite CIT v. HDFC Bank Ltd.?

1,261 judgments on BharatTax cite CIT v. HDFC Bank Ltd. (366 ITR 505), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. HDFC Bank Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 37(1), Section 36(1)(iii), Section 8D.

CIT v. HDFC Bank Ltd. (366 ITR 505)

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee’s own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the f…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC_v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee's own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the fi…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee’s own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the f…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee’s own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the f…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee’s own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the f…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee’s own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the f…

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

…er section 43(1) for the purpose of calculation of depreciation etc." No question of law, therefore, arises in this respect. 12. Question No.3 itself records that the issue at hand is covered by the decision of this Court in case of HDFC_v/s. DCIT reported in 366 ITR 505 but that, the department has not accepted the decision of the High Court. In that view, this question also is not required to be entertained.” 18. Now once it has been clearly held in the decision of this Tribunal in assessee's own case for A.Y. 2015-16 that the subsidy received by assessee is not relatable either directly or indirectly to the fi…

Apcotex Industries Limited, Raigarh vs. Asst Commissioner of Income Tax - 15(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 6121/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Nov 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Piyush Chhajed (Virtually appear)For Respondent: Shri Surendra Mohan (SR DR)

Section 115JSection 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.6121/Mum/2025 (Assessment Year: 2012-13) Apcotex Industries Limited vs Asst Commissioner of Income Tax- MIDC Taloja, Taloja, Raigad 15(1)(1), Aayakar Bhavan, M.K. Road, PAN: AAACA3427G Mumbai APPELLANT RESPONDENT Assessee by : Shri Piyush Chhajed (Virtually appear) Respondent by : Shri Surendra Mohan (SR DR) Date of hearing : 25/11/2025 Date of pronouncement : 27/11/2025 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the assessee was filed…

DCIT 2(3)(2), Mumbai vs. Icici Bank Ltd, Mumbai

In the result, ground no. 3 of appeal of

ITA 1550/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Nov 2025AY 2009-10

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Icici Bank Limited, Dcit, 2(3)(2), Mumbai, Icici Bank Towers, North East Wing, Vs Aayakarbhavan, 1St Floor, Bandrakurla Complex, Mumbai – 400020. Bandra (East), Mumbai – 400051. [Pan No. Aaaci1195H] Appellant / Assessee Respondent / Revenue (Physical Hearing) Dcit, 2(3)(2), Mumbai, Icici Bank Limited Aayakar Bhavan, Vs Icici Bank Towers, North East Wing, 1St Floor, Bandrakurla Complex, Mumbai – 400020. Bandra (East), Mumbai – 400051. [Pan No. Aaaci1195H] Appellant / Assessee Respondent / Revenue

Section 10(15)Section 14ASection 254(1)Section 92CSection 92C(3)(c)

…ne through the orders of lower authorities carefully. So far as grounds of appeal raised by revenue is concerned, we find that it has been consistently held by jurisdictional High Court right from Reliance Utilities and Power Ltd. (supra) and in CIT vs HDFC 366 ITR 505 that when interest free funds available with the assessee are sufficient to meet its investment that yielded tax free income, it can be safely presumed that such investment were from interest free funds available with it. The ld. CIT(A) followed this principle while allowing relief to the assessee. Thus, we do not find any infirmity in his findi…

Icici Bank Ltd, Mumbai vs. DCIT 2(3)(2), Mumbai

In the result, ground no. 3 of appeal of

ITA 4418/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Nov 2025AY 2009-10

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Icici Bank Limited, Dcit, 2(3)(2), Mumbai, Icici Bank Towers, North East Wing, Vs Aayakarbhavan, 1St Floor, Bandrakurla Complex, Mumbai – 400020. Bandra (East), Mumbai – 400051. [Pan No. Aaaci1195H] Appellant / Assessee Respondent / Revenue (Physical Hearing) Dcit, 2(3)(2), Mumbai, Icici Bank Limited Aayakar Bhavan, Vs Icici Bank Towers, North East Wing, 1St Floor, Bandrakurla Complex, Mumbai – 400020. Bandra (East), Mumbai – 400051. [Pan No. Aaaci1195H] Appellant / Assessee Respondent / Revenue

Section 10(15)Section 14ASection 254(1)Section 92CSection 92C(3)(c)

…ne through the orders of lower authorities carefully. So far as grounds of appeal raised by revenue is concerned, we find that it has been consistently held by jurisdictional High Court right from Reliance Utilities and Power Ltd. (supra) and in CIT vs HDFC 366 ITR 505 that when interest free funds available with the assessee are sufficient to meet its investment that yielded tax free income, it can be safely presumed that such investment were from interest free funds available with it. The ld. CIT(A) followed this principle while allowing relief to the assessee. Thus, we do not find any infirmity in his findi…

Dy. Commissioner of Income Tax- CC 3(4), Mumbai vs. Pasha Finance Pvt Ltd, Mumbai

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

ITA 4317/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Devendra Jain, AdvocateFor Respondent: Shri Virabhadra Mahajan, Sr. DR

Section 10(34)Section 143(3)Section 14ASection 36(1)(ii)Section 36(1)(iii)

…lowance u/s 14A read with Rule 8D(2)(ii) stating that the asses see' s own funds are far more than the investments made by the assessee yielding dividend income by relying on the decision of the Hon 'ble Bombay High Court in the case of CIT v. HDFC Bank Ltd. (366 ITR 505), whereas the Hon'ble Supreme Court in paras 42 & 43 of their decision in the case of Maxopp Investments Ltd. v. CIT in Civil Appeal No. 104-109 of 2005 dated 12/02/2018 have upheld the principle of apportionment in cases where the assessee has mixed funds and interest has been paid? C. Whether on the facts and the circumstances of the case and i…

Dy. Commissioner of Income Tax- CC 3(4), Mumbai vs. Pasha Finance Pvt Ltd, Mumbai

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

ITA 4316/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Oct 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Devendra Jain, AdvocateFor Respondent: Shri Virabhadra Mahajan, Sr. DR

Section 10(34)Section 143(3)Section 14ASection 36(1)(ii)Section 36(1)(iii)

…lowance u/s 14A read with Rule 8D(2)(ii) stating that the asses see' s own funds are far more than the investments made by the assessee yielding dividend income by relying on the decision of the Hon 'ble Bombay High Court in the case of CIT v. HDFC Bank Ltd. (366 ITR 505), whereas the Hon'ble Supreme Court in paras 42 & 43 of their decision in the case of Maxopp Investments Ltd. v. CIT in Civil Appeal No. 104-109 of 2005 dated 12/02/2018 have upheld the principle of apportionment in cases where the assessee has mixed funds and interest has been paid? C. Whether on the facts and the circumstances of the case and i…

Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai vs. Welspun Living Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2015-

ITA 3697/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Oct 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Harsh KapadiaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115Section 14ASection 250

…disallowance made under Rule 8D(2)(ii) of the Rules by placing reliance upon the decision of the Hon’ble Jurisdictional High Court in CIT vs. Reliance Utilities & Power Ltd., reported in [2009] 313 ITR 340 (Bom.) and CIT vs. HDFC Bank Ltd., reported in [2014] 366 ITR 505 (Bom.). 16. Insofar as the direction of the learned CIT(A) as regards the disallowance made under Rule 8D(2)(iii) of the Rules, we find that the Special Bench of the Tribunal in Vireet Investment (P.) Ltd. (supra), held that only those investments are to be considered for computing average value of investment which yielded exempt income during y…

Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai vs. Welspun Living Limited, Mumbai

In the result, the appeal by the Revenue for the assessment year 2015-

ITA 3696/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Oct 2025AY 2013-14

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Harsh KapadiaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115Section 14ASection 250

…disallowance made under Rule 8D(2)(ii) of the Rules by placing reliance upon the decision of the Hon’ble Jurisdictional High Court in CIT vs. Reliance Utilities & Power Ltd., reported in [2009] 313 ITR 340 (Bom.) and CIT vs. HDFC Bank Ltd., reported in [2014] 366 ITR 505 (Bom.). 16. Insofar as the direction of the learned CIT(A) as regards the disallowance made under Rule 8D(2)(iii) of the Rules, we find that the Special Bench of the Tribunal in Vireet Investment (P.) Ltd. (supra), held that only those investments are to be considered for computing average value of investment which yielded exempt income during y…

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

…n आयकर अपीलीय अधिकार IMPARTIAL, EASY AND SPEEDY JUSTICE ME TAX APPELLATE TRIBU 5 Page 5 ITA No. 1555, 1573, 2258, 2259 & 2260 Mum 2025 Α.Υ. 2019-20, 2020-21, 2021-22 HDFC Bank Limited, Mumbai its own case of Hon'ble Bombay High Court in CIT v. HDFC Bank Ltd. [366 ITR 505] and stated that no disallowance is warranted when interest free funds are in excess of investment in tax free securities. The AO however, made a detailed analysis of facts on record and legal position emerging from various High Court and Supreme Court decisions finally concluding that a plain reading of 14A rather makes it mandatory to identify…

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 आयकर अपीलीय अधिका IMPARTIAL, EASY AND SPEEDY JUSTICE ME TAX APPELLATE TRIBU (Page 5) ITA No. 1555, 1573, 2258, 2259 & 2260 Mum 2025 A.Y. 2019-20, 2020-21, 2021-22 HDFC Bank Limited, Mumbai its own case of Hon'ble Bombay High Court in CIT v. HDFC Bank Ltd. [366 ITR 505] and stated that no disallowance is warranted when interest free funds are in excess of investment in tax free securities. The AO however, made a detailed analysis of facts on record and legal position emerging from various High Court and Supreme Court decisions finally concluding that a plain reading of 14A rather makes it mandatory to identify…

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

…urities in terms of stock-in-trade as well as in investments. Hence, apportionment of expenses for interest as well as other expenses was required. The assessee also relied on the decision in its own case of Hon'ble Bombay High Court in CIT v. HDFC Bank Ltd. [366 ITR 505] and stated that no disallowance is warranted when interest free funds are in excess of investment in tax free securities. The AO however, made a detailed analysis of facts on record and legal position emerging from various High Court and Supreme Court decisions finally concluding that a plain reading of 14A rather makes it mandatory to identify…

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

…ll as other expenses was required. The assessee also relied on the decision in Page 5 ITA No. 1555, 1573, 2258, 2259 & 2260 Mum 2025 Α.Υ. 2019-20, 2020-21, 2021-22 HDFC Bank Limited, Mumbai its own case of Hon'ble Bombay High Court in CIT v. HDFC Bank Ltd. [366 ITR 505] and stated that no disallowance is warranted when interest free funds are in excess of investment in tax free securities. The AO however, made a detailed analysis of facts on record and legal position emerging from various High Court and Supreme Court decisions finally concluding that a plain reading of 14A rather makes it mandatory to identify…

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

…n आयकर अपीलीय अधिकरण IMPARTIAL, EASY AND SPEEDY JUSTICE ME TAX APPELLATE TRIBU Page | 5 ITA No. 1555, 1573, 2258, 2259 & 2260 Mum 2025 Α.Υ. 2019-20, 2020-21, 2021-22 HDFC Bank Limited, Mumbai its own case of Hon'ble Bombay High Court in CIT v. HDFC Bank Ltd. [366 ITR 505] and stated that no disallowance is warranted when interest free funds are in excess of investment in tax free securities. The AO however, made a detailed analysis of facts on record and legal position emerging from various High Court and Supreme Court decisions finally concluding that a plain reading of 14A rather makes it mandatory to identify…

Deputy Commssioner of Income Tax (Central Circle) -3(3), Mumbai vs. M/S Welspun Enterprises Limited, Mumbai

In the result, the appeal of revenue for AY 2018-19 is dismissed

ITA 1763/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 115JSection 14ASection 254(1)Section 40

…no interference is called for. The Ld.AR of the assessee further submits that this issue is well settledin CIT v. Reliance Industries Ltd. [2019] 410 ITR 466 (SC), CIT v. Reliance Utilities & Power Ltd. [2009] 313 ITR 340 (Bom) and CIT v. HDFC Bank Ltd [2014] 366 ITR 505 (Bom), HDFC Bank Ltd. v. DCIT [2016] 383 ITR 529 (Bom) and several others.The Ld.AR of the assessee submitted that the consistent view taken by our courts is that if the funds available with the assessee are both interest free and interest bearing, then presumption would arise, that investment would be out of interest free funds available with th…

CIT v. HDFC Bank Ltd.

What is CIT v. HDFC Bank Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. HDFC Bank Ltd.

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

Apcotex Industries Limited, Raigarh vs. Asst Commissioner of Income Tax - 15(1)(1), Mumbai

DCIT 2(3)(2), Mumbai vs. Icici Bank Ltd, Mumbai

Icici Bank Ltd, Mumbai vs. DCIT 2(3)(2), Mumbai

Dy. Commissioner of Income Tax- CC 3(4), Mumbai vs. Pasha Finance Pvt Ltd, Mumbai

Dy. Commissioner of Income Tax- CC 3(4), Mumbai vs. Pasha Finance Pvt Ltd, Mumbai

Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai vs. Welspun Living Limited, Mumbai

Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai vs. Welspun Living Limited, Mumbai

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

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

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

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

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

Deputy Commssioner of Income Tax (Central Circle) -3(3), Mumbai vs. M/S Welspun Enterprises Limited, Mumbai