Nagarjuna Construction Co. Ltd. (NCCL) v. DCIT

159 Taxmann.com 538Income Tax Appellate Tribunal#6378 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80IA(4)

Issues it is cited on

section 2(15a)rule 8d disallowancesection 100section 80g(1)section 80g(2)(a)section 80g(2)section 135strategic investmentcsr expendituresection 14a(2)interest on securitiessection 37(1)

Judgments citing Nagarjuna Construction Co. Ltd. (NCCL) v. DCIT

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22
Section 143(3)Section 144Section 14A

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s.\nDeputy Commissioner of\nHDFC Bank House, Senapati\nबनाम\nIncome Tax - 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nAppellant/अपीलार्थी\n.. \nRespondent/प्रतिवादी\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nITA No. 2259/…

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nRespondent/प्रतिवादी\nAppellant/अपीलार्थी\n..\nITA No. 2259/MUM/20…

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nITA No. 2259/MUM/202…

HDFC BANK LIMITED,MUMBAI vs. DCIT - 2 (3) (1) , MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\n\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\n\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\n\nITA No. 2259…

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2017-18, 2018-19 and 2020-21) The Assistant NCC HES JV, Commissioner of Income Vs. Madhapur, Tax, Circle 8(1), Hyderabad. Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR. सुिवधई की…

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ष / Assessment Years: 2017-18, 2018-19 and 2020-21) | The Assistant Commissioner of Income Tax, Circle 8(1), Hyderabad. Vs. NCC HES JV, Madhapur, Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती द्वारा/Assessee by: Shri S. Ramarao, Advocate. राजस्व द्वारा / Revenue by: Ms. M. Narmada, CIT-DR. सुनवाई की त…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 479/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 478/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 477/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 476/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 387/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 386/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AXIS BANK LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 385/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LIMITED, ELLISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri H. Phani, CIT.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.476 to 479/Ahd/2024 (Assessment Years: 2012-13 to 2015-16) Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income-tax, Opp Samtheswar Mahadev, Circle 1(1)(1), Near Law Garden, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAACU2414K] (Appellant) .. (Respondent) And I.T.A. Nos.385,386,387 & 342/Ahd/2024 (Assessment Years: 2012-13, 2014-15,2015-16 & 2013-14) Assistant Commissioner of Income- Vs. Axis Bank Limited, “Tr…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LIMITED, ELLISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 49/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.142&143/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Axis Bank Ltd., Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income Tax, Opp. Samtheshwar Mahadev, Circle-1(1)(1), Nr. Law Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 [PAN No.AAACU2414K] (Appellant) .. (Respondent) I.T.A. Nos.48&49/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Assistant Commissioner of Income Vs. Axis Bank Ltd., “Trishul”, 3rd Floor, Tax, Circle-1(1)(1), Opp. Samtheshwa…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LTD, ELISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 48/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.142&143/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Axis Bank Ltd., Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income Tax, Opp. Samtheshwar Mahadev, Circle-1(1)(1), Nr. Law Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 [PAN No.AAACU2414K] (Appellant) .. (Respondent) I.T.A. Nos.48&49/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Assistant Commissioner of Income Vs. Axis Bank Ltd., “Trishul”, 3rd Floor, Tax, Circle-1(1)(1), Opp. Samtheshwa…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 143/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.142&143/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Axis Bank Ltd., Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income Tax, Opp. Samtheshwar Mahadev, Circle-1(1)(1), Nr. Law Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 [PAN No.AAACU2414K] (Appellant) .. (Respondent) I.T.A. Nos.48&49/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Assistant Commissioner of Income Vs. Axis Bank Ltd., “Trishul”, 3rd Floor, Tax, Circle-1(1)(1), Opp. Samtheshwa…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 142/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.142&143/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Axis Bank Ltd., Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Income Tax, Opp. Samtheshwar Mahadev, Circle-1(1)(1), Nr. Law Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 [PAN No.AAACU2414K] (Appellant) .. (Respondent) I.T.A. Nos.48&49/Ahd/2024 (Assessment Years: 2010-11 & 2011-12) Assistant Commissioner of Income Vs. Axis Bank Ltd., “Trishul”, 3rd Floor, Tax, Circle-1(1)(1), Opp. Samtheshwa…