DCIT v. AIG Home Finance India Ltd.

13 Taxmann.com 168Reported decision2011#3069 most cited

What is DCIT v. AIG Home Finance India Ltd. authority for?

Securitisation income derived from the business of long-term housing finance is eligible for deduction under section 36(1)(viii) of the Income Tax Act, 1961, even if the assessee continues to bear the risk of default.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

DCIT v. AIG Home Finance India Ltd. · section 36(1)(viii) · securitisation income · long-term housing finance · eligible business · deduction · ITAT Chennai

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 10(15)section 80msection 10(33)section 54esection 70(2)section 54ecsection 14a(1)section 36(1)(viii)long-term capital assetddt

Judgments citing DCIT v. AIG Home Finance India Ltd.

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…

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

ITA 2979/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 1

…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…

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

ITA 2666/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jan 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

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

…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-…

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…

Hdfc Bank Ltd., (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT, Circle-2(3)(1), Mumbai

ITA 3717/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Jan 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

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

…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…

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

ITA 2048/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Jan 2025AY 2019-20

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-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. Addl/Jt/Dy/ACIT/ITO, NFAC, Delhi

ITA 1893/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Jan 2025AY 2019-20

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. Addl/Jt/Dy/ACIT/ITO, NFAC, Delhi

ITA 1892/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…

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

ITA 1891/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advoca

…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…

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

ITA 5885/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Jan 2025AY 2010-11

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Ni

…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. Addl CIT RG 1(1), Mumbai

ITA 2610/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jan 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Ad

…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 v. AIG Home Finance India Ltd. (13 Taxmann.com 168) — Cited in 38 Judgments | BharatTax