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 505High Court2014#34 most cited

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.

1,261

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v HDFC Bank Ltd · 366 ITR 505 · Section 14A disallowance · interest expenditure · exempt income · interest-free funds · own funds · presumption · sufficiency of funds · dividend income · Rule 8D

Also reported as

49 Taxmann.com 335226 Taxmann 132107 DTR 140

Sections most often in play

Section 14A Section 143(3)Section 115JB Section 37(1)Section 36(1)(iii)Section 8D Section 10(34)Section 148

Issues it is cited on

disallowance of interest expenditure disallowance under section 14a disallowance u/s 14a section 14a book profits revenue expenditure section 115j section 115jb section 32 capital expenditure section 37(1)section 36

Judgments citing CIT v. HDFC Bank Ltd.

Addl.CIT., Range-5(2), Mumbai vs. Karp Impex Ltd., Mumbai

The appeal of the AO is dismissed

ITA 6346/MUM/2011[2007-06]Status: DisposedITAT Mumbai07 Oct 2015AY 2007-06

Bench: S/Sh. Rajendra & Sanjay Gargअपील सं/.Ita No.6346/Mum/2011,िनधा"रण वष"/Assessment Year-2007-08 Acit-Circle -5(2) Karp Impex Ltd. 1411, 14Th Floor,Prasad Chambers Room No.571, Aayakar Bhavan, Vs M.K. Road, Tata Road, Opera House Mumbai-400 020. Mumbai-400 004. Pan:Aabck 1823 F अपील सं/.Ita No.6419/Mum/2011,िनधा"रण वष"/Assessment Year-2007-08 Karp Impex Ltd. Acit-Circle -5(2) Mumbai-400 004. Vs Mumbai-400 020 (अपीलाथ" /Appellant) (""थ" / Respondent) िनधा"रती ओर से/Assessee By :Shri B.V. Jhaveri राज" की ओर से/ Revenue By :Shri Raghuveer Madnappa सुनवाई की तारीख / Date Of Hearing : 10- 09 -2015 घोषणा की तारीख / Date Of Pronouncement : 07-10-2015 आयकर अिधिनयम,1961 1961 की धारा 254 254(1)के अ"ग"त आदेश 1961 1961 254 254 Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद" राजे" के अनुसार Per Rajendra, Am- Challenging The Order Dated 01.06.2011Of Cit(A)-,Mumbai,The Assessing Officer(Ao)And The Assessee Have Filed Cross Appeals,Raising Following Grounds Of Appeal

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Raghuveer Madnappa

Section 143(3)Section 14ASection 2Section 254(1)Section 36Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, " ए” खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी राजे", लेखा सद" एवं संजय गग", "ाियक सद" Before S/Sh. Rajendra,Accountant Member & Sanjay Garg,Judicial Member अपील सं/.ITA No.6346/Mum/2011,िनधा"रण वष"/Assessment Year-2007-08 ACIT-Circle -5(2) Karp Impex Ltd. 1411, 14th Floor,Prasad Chambers Room No.571, Aayakar Bhavan, Vs M.K. Road, Tata Road, Opera House Mumbai-400 020. Mumbai-400 004. PAN:AABCK 1823 F अपील सं/.ITA No.6419/Mum/2011,िनधा"रण वष"/Assessment Year-2007-08 Karp Impex Ltd. ACIT-Circle -5(2) Mumbai-400 004. Vs Mumbai-400 020 (अपीलाथ" /Appellant) (""थ" / Res…