NMDC Ltd. v. JCIT, Hyderabad

56 Taxmann.com 396Income Tax Appellate Tribunal2015#7057 most cited

What is NMDC Ltd. v. JCIT, Hyderabad authority for?

Expenditure incurred on acquiring land on lease is distinct from the expenditure incurred on outright acquisition of land, and depreciation may be allowable on leasehold rights on land.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2026.

Also referred to as

NMDC Ltd v JCIT · 2015 · leasehold rights on land · depreciation on leasehold rights · capital expenditure · acquisition of land · lease of land · ITAT Hyderabad

Sections most often in play

Section 14ASection 244ASection 30Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37(1)Section 40(a)(ia)

Issues it is cited on

section 24asection 35esection 269uasection 75section 10(2)(xv)section 32(1)(ii)section 52section 10(2)interest under section 201(1a)section 43b(b)commercial rightssection 32(1)

Judgments citing NMDC Ltd. v. JCIT, Hyderabad

Asst CIT 2(2)(1), Mumbai vs. State Bank of India, Mumbai

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

State Bank of India, Mumbai vs. Asst CIT Cir 2(2), Mumbai

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

Deputy Commissioner of Income Tax, Central Circle 6(3), Mumbai vs. Coimbatore Integrated Waste Management Company Private Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 1021/MUM/2025[2018]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankardcit, Cc – 6(3) Vs. Coimbatore Integrated Room No. 450, 4Th Floor, Waste Management Kautilya Bhawan, Bkc Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South Pan/Gir No. Adcc3184B (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER DCIT, CC – 6(3) Vs. Coimbatore Integrated Room No. 450, 4th Floor, Waste Management Kautilya Bhawan, BKC Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South PAN/GIR No. ADCC3184B (Applicant) (Respondent) Assessee by Shri Kirit kamdar Revenue by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by th…

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Scit-14(1)(1), Mumbai vs. Basf India Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 6508/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Feb 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Girish Agrawal

For Appellant: Shri Nikhil TiwariFor Respondent: Ms. Neena Jeph, CIT-DR
Section 142(1)Section 143(2)Section 195Section 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6507/MUM/2024 (Assessment Year : 2014-15) ITA No. 6508/MUM/2024 (Assessment Year : 2015-16) DCIT, 14(1)(1), Room No.432, 4th Floor, Aayakar Bhawan, M.K Road, Mumbai – 400020, Maharashtra Appellant v/s M/s. BASF India Limited, The Capital, A Wing, 1204 C, 12th Floor, Plot No. C 70, G Block, Bandra East, Mumbai – 400051 Maharashtra Respondent PAN: AAACB4599E CO No.24/MUM/2025 (Arising out of ITA No.6507/MUM/2024) (Assessment Year : 2014–15) CO No.25/MUM/2025 (Arisi…

DCIT-14(1)(1), Mumbai vs. Basf India Ltd., Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 6507/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Feb 2025AY 2014-15

Bench: Shri Sandeep Singh Karhailshri Girish Agrawal

For Appellant: Shri Nikhil TiwariFor Respondent: Ms. Neena Jeph, CIT-DR
Section 142(1)Section 143(2)Section 195Section 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6507/MUM/2024 (Assessment Year : 2014-15) ITA No. 6508/MUM/2024 (Assessment Year : 2015-16) DCIT, 14(1)(1), Room No.432, 4th Floor, Aayakar Bhawan, M.K Road, Mumbai – 400020, Maharashtra M/s. BASF India Limited, The Capital, A Wing, 1204 C, 12th Floor, Plot No. C 70, G Block, Bandra East, Mumbai – 400051 Maharashtra PAN: AAACB4599E Appellant v/s Respondent CO No.24/MUM/2025 (Arising out of ITA No.6507/MUM/2024) (Assessment Year : 2014–15) CO No.25/MUM/2025 (Arisi…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 152/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shree Cement Limited, Deputy Commissioner of Vs. Bangur Nagar, Admin Block, Income-tax, Circle -2, Post box No. 33, Masuda Road, Ajmer. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 14…

Asst CIT Cir 2(2)(1), Mumbai vs. State Bank of India, Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4564/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 3645/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2139/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…ITA Nos.2135 to 2139/Bang/2018 M/s. Karnataka EMTA Coal Mines Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2135 to 2139/Bang/2018 Assessment Year: 2010-11 to 2014-15 M/s. Karnataka EMTA Coal Mines Ltd. ACIT Flat No.104, No.3, Magrath Road Circle-4(1)(1) Bengaluru 560 025. Vs. Bengaluru PAN NO : AACCK4112G APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Gudimella V.P. Pavan Kumar & Dr. G. Manoj Kumar, D.Rs. Date of hearing 28 10 2022 Date of Pronoun…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2138/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…ITA Nos.2135 to 2139/Bang/2018 M/s. Karnataka EMTA Coal Mines Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2135 to 2139/Bang/2018 Assessment Year: 2010-11 to 2014-15 M/s. Karnataka EMTA Coal Mines Ltd. ACIT Flat No.104, No.3, Magrath Road Circle-4(1)(1) Bengaluru 560 025. Vs. Bengaluru PAN NO : AACCK4112G APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Gudimella V.P. Pavan Kumar & Dr. G. Manoj Kumar, D.Rs. Date of hearing 28 10 2022 Date of Pronoun…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2137/BANG/2018[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…ITA Nos.2135 to 2139/Bang/2018 M/s. Karnataka EMTA Coal Mines Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2135 to 2139/Bang/2018 Assessment Year: 2010-11 to 2014-15 M/s. Karnataka EMTA Coal Mines Ltd. ACIT Flat No.104, No.3, Magrath Road Circle-4(1)(1) Bengaluru 560 025. Vs. Bengaluru PAN NO : AACCK4112G APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Gudimella V.P. Pavan Kumar & Dr. G. Manoj Kumar, D.Rs. Date of hearing 28 10 2022 Date of Pronoun…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2136/BANG/2018[2011-12]Status: DisposedITAT Bangalore14 Nov 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…ITA Nos.2135 to 2139/Bang/2018 M/s. Karnataka EMTA Coal Mines Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2135 to 2139/Bang/2018 Assessment Year: 2010-11 to 2014-15 M/s. Karnataka EMTA Coal Mines Ltd. ACIT Flat No.104, No.3, Magrath Road Circle-4(1)(1) Bengaluru 560 025. Vs. Bengaluru PAN NO : AACCK4112G APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Gudimella V.P. Pavan Kumar & Dr. G. Manoj Kumar, D.Rs. Date of hearing 28 10 2022 Date of Pronoun…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2135/BANG/2018[2010-11]Status: DisposedITAT Bangalore14 Nov 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…ITA Nos.2135 to 2139/Bang/2018 M/s. Karnataka EMTA Coal Mines Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2135 to 2139/Bang/2018 Assessment Year: 2010-11 to 2014-15 M/s. Karnataka EMTA Coal Mines Ltd. ACIT Flat No.104, No.3, Magrath Road Circle-4(1)(1) Bengaluru 560 025. Vs. Bengaluru PAN NO : AACCK4112G APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Gudimella V.P. Pavan Kumar & Dr. G. Manoj Kumar, D.Rs. Date of hearing 28 10 2022 Date of Pronoun…

Dy CIT CC 6 (3), Mumbai vs. M/S Kerla Enviro Infrastructure Ltd., Coachin

Appeal are allowed

ITA 7333/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Jun 2021AY 2015-16

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dy.Cit, Central Circle- M/S Kerla Enviro 6(3), Room No. 1905, Vs. Infrastructure Ltd., 19Th Floor, Inside Fact Cochin, Air India Building, Divisi Ambalamugal, Nariman Point, Cochin, Mumbai – 400021 Kerala- 692303

For Appellant: Shri Kirit Kamdar, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 115JSection 143(1)Section 143(3)Section 37(1)

…ITA No. 7333/Mum/2019 A.Y.2015-16 1 Dy.CIT, CC-6(3) Vs. M/s Kerla Enviro Infrastructure IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Dy.CIT, Central Circle- M/s Kerla Enviro 6(3), Room No. 1905, Vs. Infrastructure Ltd., 19th Floor, Inside Fact Cochin, Air India Building, Divisi Ambalamugal, Nariman Point, Cochin, Mumbai – 400021 Kerala- 692303 PAN No. AACCK6979P (Revenue) (Assessee) Assessee by : Shri Kirit Kamdar, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 16/06/2021 Date of pronouncement…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

NMDC Ltd. v. JCIT, Hyderabad (56 Taxmann.com 396) — Cited in 16 Judgments | BharatTax