Healthcare India Pvt. Ltd. v. JCIT

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. THE DY-CIT (INT. TAXATION)-2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

CREDIT AGRICOLE CORPORATE & INVESTMENT BANK,MUMBAI vs. THE DY.CIT OF INCOME TAX (INTERNATIONSL TAXATION) -2(1) (1) , MUMBAI

Accordingly these grounds are dismissed as not pressed

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

CREDIT AGRICOLE CORPORATE & INVESTMENT BANK,MUMBAI vs. THE JT CIT (INTERNATIONAL TAXATIONA), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as 'Calyon Bank')\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\n:\nRespondent)\nΙ.Τ.Α. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor…

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. ACIT (IT) 2 (1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as 'Calyon Bank')\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\nRespondent)\nΙ.Τ.Α. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor,\…

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as ‘Calyon Bank')\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\n: Respondent)\nI.T.A. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor…

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as ‘Calyon Bank’)\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\n:\nRespondent)\nΙ.Τ.Α. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floo…

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as 'Calyon Bank')\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\nRespondent)\nΙ.Τ.Α. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor,\…

DCIT (IT) 2(1)(1), MUMBAI vs. CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK, MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as 'Calyon Bank')\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\n: Respondent)\nΙ.Τ.Α. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor…

ADIT (IT) 1(2), MUMBAI vs. CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK, MUMBAI

Accordingly these grounds are dismissed as not pressed

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T. (TP) A. No. 1479/Mum/2015\n(Assessment Year: 2010-11)\nCredit Agricole Corporate and\nInvestment Bank (Formerly\nknown as ‘Calyon Bank’)\n11th Floor, Hoechst House,\nNariman Point, Mumbai-400021.\nPAN: AACCC3872B\nVs.\nDCIT (International Taxation)-\n2(1)(1),\n1st Floor, Room No. 136,\nScindia House, N.M. Marg,\nBallard Pier, Mumbai-400038.\nAppellant)\nRespondent)\nI.T.A. No. 1839/Mum/2015\n(Assessment Year: 2010-11)\nADIT (International Taxation)-\n1(2),\nRoom No. 119, 1st Floor,\…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(2)(1), MUMBAI vs. GUPSHUP TECHNOLOGY INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

SIEMENS TECHNOLOGY AND SERVICES PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, 8(2)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am Siemens Technology & Services Dy. Cit 8(2)(1) Private Limited Mumbai Plot No. 2, Sector 2, Kharghar, Vs. Node, Navi Mumbai- 410 210

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM Siemens Technology and Services Dy. CIT 8(2)(1) Private Limited Mumbai Plot No. 2, Sector 2, Kharghar, Vs. Node, Navi Mumbai- 410 210 PAN/GIR No. AAACS 9788 E (Assessee) (Respondent) : Assessee by : Shri Jeet Kamdar Respondent by : Shri Asif Karmali Date of Hearing : 23.04.2024 Date of Pronouncement : 30.04.2024 O R D E R Per Kavitha Rajagopal, J M: The captioned appeal has been filed by the assessee, challenging the assessment order dated 27.03.2021 passed in pursuance of the direction of Hon’b…

SIEMENS TECHNOLOGY AND SERVICES LTD,MUMBAI vs. NFAC/ DCIT 8(2) (1) , MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…1 ITA 588/Mum/2022 Siemens Technology & Services Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”,MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.588/Mum/2022A (Assessment year : 2017-18) Siemens Technology and Services vs National Faceless Assessment Centre Pvt Ltd, Plot No.2, Kharghar Node / Deputy Commissioner of Income- Navi Mumbai, Maharashtra – 410 tax 8(2)(1), Mumbai, Room No.624, 6th Floor, Aayakar Bhavan, Maharshi 210 Karve Road, Mumbai-400 020 PAN : AAACS9788C APPELLANT RESPONDENT Present for the Assessee Shri Jeet Kaamdar a/w Paras Gada…

JAGUAR LAND ROVER INDIA LTD.,MUMBAI vs. ADDL/JT./DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

TATA AIG GENERAL INSURANCE COMAPANY LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

CREDIT SUISSE AG,MUMBAI vs. ASST DIT (IT) 1(2), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘K’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1498/Mum/2014 (A.Y. 2009-10) Vs. ACIT(International Credit Suisse AG (as a successor of Credit Suisse Taxation)-3(2) (International Holdings AG) Room No. 119 C/o. SRBC & Associates LLP Scindia House Chartered Accountants Ballard Estate 14th Floor, The Ruby, 29 Mumbai-400 038. Senapati Bapat Marg Dadar West, Mumba-400 028. PAN : AADCC5995J (Appellant) (Respondent) Assessee by Shri Nishant Thakkar Department by Dr. Yogesh Kamat Date of Hearing 06.03.2023 Date of Pronouncement 10.…

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. DCIT CIR 10(3),

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited DCIT Cir. 15(3)(2) (formerly known as R. No. 451, 4th floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. ARs प्रत्यथीकीओरसे/Respondent b…

ATOS INDIA P.LTD,MUMBAI vs. DCIT RG 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) DCIT-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. LBS Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAACO2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. ARs प्रत्यथीकीओरसे/Respondent by : Dr. Yogesh Kamat, Ld. DR सुनवधईकीतधरीख/ 01.06.2022 &…