Hyundai Motor India Ltd. v. DCIT

81 Taxmann.com 5Reported decision2017#7512 most cited

What is Hyundai Motor India Ltd. v. DCIT authority for?

Foreign exchange losses on reinstatement of foreign currency loans are allowable as revenue expenditure, provided they are recognised in accordance with applicable accounting standards. Exchange fluctuation losses attributable to depreciable assets acquired in India may also be allowable expenditure.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Hyundai Motor India Ltd. v. DCIT · 81 taxmann.com 5 · foreign exchange loss · ECB loans · revenue expenditure · accounting standards · exchange fluctuation loss · depreciable assets · section 37(1) · put to use

Sections most often in play

Section 43ASection 10B(3)(ii)Section 133(6)Section 143(3)Section 145Section 192Section 195Section 234C

Issues it is cited on

buyback of shareswaiver of loansection 145(1)section 43asection 28(iv)section 145(2)section 43(1)section 35dsection 271(l)(c)put to usewritten down valuesection 41(1)

Judgments citing Hyundai Motor India Ltd. v. DCIT

Evry India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-2(2)(1), Bangalore

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

ITA 837/BANG/2025[2013-14]Status: DisposedITAT Bangalore31 Dec 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2013-14

For Appellant: Shri Nitin Surana, ARFor Respondent: Shri N Balusamy, JCIT (DR)
Section 234CSection 37Section 43ASection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2013-14 Evry India Pvt. Ltd., Vs. The Dy./Asst. Commissioner of 5th Floor, E Block, Global Village, Income Tax, RVCE Post, Mysore Road, Circle – 2(2)(1), Mylasandra, Bangalore. Bangalore – 560 059. PAN – AAJCS 8352 F APPELLANT RESPONDENT Assessee by : Shri Nitin Surana, AR Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 11.12.2025 Date of Pronouncement : 31.12.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by…

Deputy Commissioner of Income Tax, Central Circle- 3(3), Chennai. vs. M/S. Caterpillar India Pvt. Ltd, Chennai

Appeal is dismissed

ITA 717/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Jun 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपीलसं./It(Tp)A No.: 42/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/S.Caterpillar India Private Limited, The Deputy Commissioner Of 7Th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./Ita No.: 717/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 The Deputy Commissioner Of Income M/S.Caterpillar India Private Tax, Limited, 7Th Floor, International Tech Park, Central Circle- 3(3), V. Chennai – 600 034. Taramani Road, Chennai – 600 113. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Assessee By : Shri Harish Ramanathan, C.A. By Virtual ""थ" की ओर से/Department By : Shri A. Sasikumar, C.I.T. सुनवाई की तारीख/Date Of Hearing : 12.03.2025 घोषणा की तारीख/Date Of Pronouncement : 06.06.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: These Cross Appeals Filed By The Assessee & The Revenue Are Arising Out Of Order Of Commissioner Of Income Tax (Appeals)-18, Chennai U/S. 143(3) R.W.S. 92Ca (3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) For The Assessment Year 2014-15 Dated 07.03.2023. Since, Facts Are Identical & Issues Are Common, For :-2-: It(Tp) A. No:42 /Chny/2023 & The Sake Of Convenience, The Appeal Filed By The Revenue & Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order.

For Appellant: Shri Harish Ramanathan, C.A. by VirtualFor Respondent: Shri A. Sasikumar, C.I.T
Section 143(3)Section 153Section 92CSection 92C(3)Section 92D

…आयकर अपीलीय अिधकरण,‘डी’ "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./IT(TP)A No.: 42/CHNY/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/s.Caterpillar India Private Limited, The Deputy Commissioner of 7th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [PAN:AABCC-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./ITA No.: 717/CHNY/2023 िनधा"रण वष" /…

Dy CIT (It)- 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd., Mumbai

In the result, the appeals is dismissed

ITA 1796/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Sept 2021AY 2016-17
Section 143(3)

…ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Ravish Sood Judicial Member] ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Deputy Commissioner of Income Tax-2(2)(2) Mumbai …………………….. Appellant Vs. HSBC Bank (Mauritius) Limited, ………………….Respondent C/o. BSR & Co. LLP, 1St Floor, Lodha Excelus, Apollo Mills Compound, N.M Joshi Marg, Mahalakshmi Mumbai 400011[PAN: AABCH9075N] Appearances: Deepkant Prasad for the appellant Niraj Sheth for the respondent Date of concluding the hearing : September 15, 2021 D…

DCIT, New Delhi vs. M/S. Paramount Communication Pvt. Ltd., New Delhi

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 2288/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [Assessment Year: 2010-11] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [A…

Paramount Communications Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 1378/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [Assessment Year: 2010-11] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [A…

M/S. Paramount Communictions Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 767/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [Assessment Year: 2010-11] M/s Paramount Dy. Commissioner of Income Communications Ltd. Tax, C-125, Paramount House, Circle-14(1), Naraina INdl. Area, Phase-I, New Delhi New Delhi-110028 PAN-AAACP0969Q Assessee Revenue [A…

DCIT Corporate Circle-2(1), Chennai vs. Greenstar Fertilizers Ltd., Chennai

In the result , the appeal filed by the Revenue is dismissed

ITA 34/CHNY/2020[2012-13]Status: DisposedITAT Chennai31 Dec 2020AY 2012-13

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner Of Vs M/S. Green Star Fertilizers Ltd, Income Tax, No.8, Spic House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. Pan: Aadcg 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Ramakrishnan,FCA &
Section 37Section 37(1)Section 50B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner of Vs M/s. Green Star Fertilizers Ltd, Income Tax, No.8, SPIC House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. PAN: AADCG 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Suresh Periasamy…

DCIT Corporate Circle-2(1), Chennai vs. Greenstar Fertilizers Ltd., Chennai

In the result , the appeal filed by the Revenue is dismissed

ITA 35/CHNY/2020[2013-14]Status: DisposedITAT Chennai31 Dec 2020AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner Of Vs M/S. Green Star Fertilizers Ltd, Income Tax, No.8, Spic House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. Pan: Aadcg 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Ramakrishnan,FCA &
Section 37Section 37(1)Section 50B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner of Vs M/s. Green Star Fertilizers Ltd, Income Tax, No.8, SPIC House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. PAN: AADCG 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Suresh Periasamy…

DCIT (It) 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd, Mumbai

ITA 1320/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Jul 2020AY 2015-16

Bench: Shri Ravish Sood & Shri. N.K Pradhandeputy Commissioner Of Income-Tax (It)- Hsbc Bank (Mauritius) Ltd., C/O. Bsr & Co. 2(2)(2), Room No. 1606, 16Th Floor, Air India Llp., 1St Floor, Lodha Excelus, Apollo Mills Building, Nriman Point, Mumbai – 400 021 Vs. Compound, N.M Joshi Marg, Mahalakshmi, Mumbai – 400 001.

For Appellant: Shri Avneesh Tiwari, D.RFor Respondent: Shri Niraj Sheth, A.R
Section 144C(3)

…DCIT (IT) 2(2)(3) Vs. HSBC Bank (Mauritius) Limited ITA No. 1320/Mum/2019 – A.Y 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri. N.K Pradhan, Accountant Member Deputy Commissioner Of Income-tax (IT)- HSBC Bank (Mauritius) Ltd., C/o. BSR & Co. 2(2)(2), Room No. 1606, 16th Floor, Air India LLP., 1st Floor, Lodha Excelus, Apollo Mills Building, Nriman Point, Mumbai – 400 021 Vs. Compound, N.M Joshi Marg, Mahalakshmi, Mumbai – 400 001., PAN – AABCH9075N (Appellant) (Respondent) Appellant by: Shri Avneesh Tiwari, D.R Respondent by: Shri Niraj She…

DCIT (It) 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1319/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2020AY 2014-15

Bench: Shri Vikas Awasthy & Shri N.K.Pradhan

For Appellant: Shri Sanjay SinghFor Respondent: Shri Niraj Sheth

…आयकर अपील"य अ"धकरण IN THE INCOME TAX APPELLATE TRIBUNAL मुंबई पीठ “आई ” MUMBAI BENCH “I ”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी नबीन कुमार "धान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI N.K.PRADHAN, ACCOUNTANT MEMBER आअसं. 1319/मुं/2019 ("न. व.2014-15) Dy.Commissioner of Income Tax(IT)-2(2)(2), Room No.1606, 16th Floor, Air India Bldg., Nariman Point, Mumbai – 400021 ...... अपीलाथ" /Appellant बनाम Vs. M/s. HSBC Bank (Mauritius) Limited, C/o. BSR & Co., LLP, 1st Floor, Apollo Mills Compund, N.M.Joshi Marg, Mahalakshmi, Mumbai 400 011. ..... ""तवाद"/Respondent PAN: AABCH9075N अपील…

DCIT (It) 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd, Mumbai

In the result, the appeal is dismissed

ITA 2418/MUM/2018[2013-14]Status: DisposedITAT Mumbai02 Mar 2020AY 2013-14
Section 143(3)Section 234BSection 254(2)

…ITA No. 2418/Mum/2018 Assessment year: 2013-14 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ram Lal Negi (Judicial Member) Assessment year: 2013-14 Deputy Commissioner of Income Tax, International Taxation 2(2)(2), Mumbai ……………….………Appellant Vs HSBC Bank (Mauritius) Limited ……………………Respondent c/o BSR & Co LLP, 1st floor, LodhaExelus Apollo Mills Compound, N M Joshi Marg, Mahalaxmi, Mumbai 400 011 [PAN: AABCH9075N] Appearances by V Sreekar for the appellant Niraj Sheth for the respondent Date of concluding the hearing: : December 9,2019 Date…

Hsbc Bank (Mauritius) Ltd, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 5411/MUM/2018[2012-13]Status: DisposedITAT Mumbai20 Dec 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5411/Mum./2018 (Assessment Year : 2012–13) HSBC Bank (Mauritius) Ltd. C/o BSR & Co., LLP 1st Floor, Lodha Excelus Apollo Mills Compound ……………. Appellant N.M. Joshi Marg, Mahalakshmi Mumbai 400 011 PAN – AABCH9075N v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–2(2)(2), Mumbai ITA no.5636/Mum./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax International Taxation ……………. Appellant Circle–2(2)(2), Mumbai v/s HSB…

Hsbc Bank (Mauritius) Ltd, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, the assessee’s appeal stands allowed and the Revenue’s cross

ITA 1086/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Respondent: Shri Samuel Darse
Section 207Section 209Section 23Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM I.T.A. Nos. 1086 & 1087/Mum/2018 (Assessment Years: 2009-10 & 2010-11) HSBC Bank (Mauritius) Ltd. DCIT(IT)-2(2)(2) 6th Floor, HSBC Centre, 16th Floor, R. No. 1606, AIR India Vs. 18, Cybercity, Ebence-72201, Bldg., Nariman Point, Mauritius Mumbai-400 021 PAN/GIR No. AABCH 9075 N (Assessee) (Revenue) : & C.O. Nos. 92 & 93/Mum/2018 (Arising out of ITA Nos. 1086 & 1087/Mum/2018) (Assessment Years: 2009-10 & 2010-11) DCIT(IT)-2(2)(2) HSBC Bank (Mauritius) Ltd. 16th Floor, R. No. 1606, AIR India 6th Floor, HS…

Hsbc Bank (Mauritius) Ltd, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1708/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Jul 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Niraj ShethFor Respondent: Shri M.V. Rajguru
Section 143(3)Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2011-12 HSBC Bank (Mauritius) Limited Vs. DCIT (IT)-2(2)(2), C/o BSR & Co. LLP, Mumbai (Respondent) Chartered Accountants 1st floor, Lodha Excellus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011. PAN : AABCH9075N (Appellant) Appellant by : Shri Niraj Sheth Respondent by : Shri M.V. Rajguru Date of Hearing : 05/04/2018 Date of Pronouncement : 02/07/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee is directed again…

Leo Fasteners, Pondicherry vs. DCIT, Pondicherry

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

ITA 508/CHNY/2017[2012-13]Status: HeardITAT Chennai31 Jul 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Smt. Pushya Seetharaman, Sr. CounselFor Respondent: Shri S. Nataraja, JCIT
Section 37(1)Section 43A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.508/Mds/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Leo Fasteners The Deputy Commissioner of Rep. by its Partner, v. Income Tax, A-27/A, Industrial Estate, Pondicherry Circle, Thattanchavady, Puducherry-9. Pondicherry. PAN : AABFL 0652 J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Smt. Pushya Seetharaman, Sr. Co…