National Co-operative Development Corporation v. ACIT

16 Taxmann.com 251Reported decision2011#10223 most cited

What is National Co-operative Development Corporation v. ACIT authority for?

Dividend income received on redeemable preference shares is not considered profits derived from providing long-term finance for the purpose of Section 36(1)(viii) of the Income Tax Act.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Also referred to as

National Co-operative Development Corporation v. ACIT · 16 Taxmann.com 251 · dividend income · redeemable preference shares · long term finance · Section 36(1)(viii)

Judgments citing National Co-operative Development Corporation v. ACIT

Sundaram Bnp Paribas Home Finance Ltd, Chennai vs. DCIT, Corp Cir -6(2), Chennai

In the result, all these appeals filed by the assessee and

ITA 929/CHNY/2019[2014-15]Status: DisposedITAT Chennai15 Jun 2022AY 2014-15

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT Corporate Circle 6 (2), Chennai vs. M/S Sundaram Bnp Paribas Home Finance Limited, Chennai

In the result, all these appeals filed by the assessee and

ITA 829/CHNY/2019[2014-15]Status: DisposedITAT Chennai15 Jun 2022AY 2014-15

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT Corporate Circle 6(2), Chennai vs. Sundaram Bnp Paribas Home Finance Ltd., Chennai

In the result, all these appeals filed by the assessee and

ITA 301/CHNY/2019[2012-13]Status: DisposedITAT Chennai15 Jun 2022AY 2012-13

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

M/S Sundaram Bnp Paribas Home Finance Limited, Chennai vs. ACIT Corporate Circle 6 (2), Chennai

In the result, all these appeals filed by the assessee and

ITA 2150/CHNY/2019[2016-17]Status: DisposedITAT Chennai15 Jun 2022AY 2016-17

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

M/S Sundaram Bnp Paribas Home Finance Limited, Chennai vs. ACIT Corporate Circle 6 (2), Chennai

In the result, all these appeals filed by the assessee and

ITA 2149/CHNY/2019[2015-16]Status: DisposedITAT Chennai15 Jun 2022AY 2015-16

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT Corporate Circle 6 (2), Chennai vs. M/S Sundaram Bnp Paribas Home Finance Limited, Chennai

In the result, all these appeals filed by the assessee and

ITA 2078/CHNY/2019[2016-17]Status: DisposedITAT Chennai15 Jun 2022AY 2016-17

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT Corporate Circle 6 (2), Chennai vs. M/S Sundaram Bnp Paribas Home Finance Limited, Chennai

In the result, all these appeals filed by the assessee and

ITA 2077/CHNY/2019[2015-16]Status: DisposedITAT Chennai15 Jun 2022AY 2015-16

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT, Chennai vs. Sundaram Bnp Paribas Home Finance, Chennai

In the result, all these appeals filed by the assessee and

ITA 3219/CHNY/2018[2011-12]Status: DisposedITAT Chennai15 Jun 2022AY 2011-12

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

Sundaram Bnp Paribas Home Finance Limited, Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, all these appeals filed by the assessee and

ITA 1888/CHNY/2018[2013-14]Status: DisposedITAT Chennai15 Jun 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

ACIT Corporate Circle 6 (2), Chennai vs. M/S Sundaram Bnp Paribas Home Finance Limited, Chennai

In the result, all these appeals filed by the assessee and

ITA 1513/CHNY/2018[2013-14]Status: DisposedITAT Chennai15 Jun 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2016-17) M/S. Sundaram Bnp Paribas Home Vs The Deputy Commissioner Of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.Nos.3219 & 1513/Chny/2018, 301, 829, 2077 & 2078/Chny/2019 ("नधा"रणवष" / Assessment Years: 2011-12, 2013-14, 2012-13, 2014-15 To 2016-17) Vs M/S. Sundaram Bnp Paribas The Assistant / Deputy Commissioner Of Income Tax, Home Finance Ltd., Corporate Circle-6(2) Sundaram Towers, Chennai-34 46,Whites Road Chennai-600 014. Pan: Aadcs 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.05.2022
Section 14ASection 36(1)(v)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण,‘ ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी अ"नकेश बनज%, "या"यक सद"य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपीलसं./I.T.A.Nos.1888/Chny/2018, 929, 2149 & 2150/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2016-17) M/s. Sundaram BNP Paribas Home Vs The Deputy Commissioner of Finance Ltd., Income Tax, Sundaram Towers, 46,Whites Road Corporate Circle-6(2) Chennai-600 014. Chennai-34. PAN: AADCS 4826J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./I.T.A.N…

National Co-operative Development Corporation v. ACIT (16 Taxmann.com 251) — Cited in 10 Judgments | BharatTax