PCIT v. JSW Energy Ltd.

153 Taxmann.com 208High Court2023#3410 most cited

What is PCIT v. JSW Energy Ltd. authority for?

The Assessing Officer must record dissatisfaction with the correctness of an assessee's expenditure claim with cogent reasons. A failure to articulate dissatisfaction and the basis for it renders the assessment invalid.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. JSW Energy Ltd. · Assessing Officer · dissatisfaction · expenditure claim · cogent reasons · assessment validity · section 143(3)

Sections most often in play

Section 14ASection 115JBSection 143(3)Section 10(35)Section 115USection 154Section 244ASection 271(1)(c)

Issues it is cited on

section 50(1)section 80absection 54esection 70(2)section 10(15)section 80msection 10(33)section 14a(1)section 54eclong-term capital assetsection 36(1)(viii)section 111a

Judgments citing PCIT v. JSW Energy Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs. VASCON ENGINEERS LIMITED, PUNE

In the result, Appeal of the Revenue is Dismissed

ITA 1105/PUN/2025[2013-14]Status: DisposedITAT Pune27 Jan 2026AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1105/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 Deputy Commissioner Vs. Vascon Engineers Limited, Of Income Tax, Pune. Vascon Weikfileld Chamber, Opposite Hyatt Hotel, Nagar Road, Pune – 411014. Pan: Aaacv1249F Appellant/ Revenue Respondent /Assessee Assessee By Shri Ajit Tolani & Darpan Kriplani Revenue By Smt. Indira R. Adakil – Addl.Cit(Dr) Date Of Hearing 02/12/2025 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 05.02.2025Emanating From The Assessment Order Under Section 143(3) R.W.S 144C(3/4) Of The Act, 1961 Dated 23.01.2017 For The A.Y.2013-14. The Revenue Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 14ASection 14A(2)Section 250Section 36(1)(u)

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1105/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 Deputy Commissioner Vs. Vascon Engineers Limited, of Income Tax, Pune. Vascon Weikfileld Chamber, Opposite Hyatt Hotel, Nagar Road, Pune – 411014. PAN: AAACV1249F Appellant/ Revenue Respondent /Assessee Assessee by Shri Ajit Tolani and Darpan Kriplani Revenue by Smt. Indira R. Adakil – Addl.CIT(DR) Date of hearing 02/12/2025 Date of pronouncement 27/01/…

MANIPAL GLOBAL EDUCATION SERVICES PVT LTD., ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL HOSPITALS PVT. LTD (FORMERLY KNOWN AS COLUMBIA ASIA HOSPITALS PVT. LTD),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD.,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD. ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

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

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2017-18 Atul Limited ACIT, Cir.1(1)(1) Atul House, GI Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. PAN : AABCA 2390 M (Applicant) (Responent) Assessee by : Shri Bandish Soparkar, AR : Shri Prathvi Raj Meena, CIT-DR Revenue by सुनवाई क" तारीख/Date of Hea…

HDFC BANK LIMITED( AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT- 2(3)(1), MUMBAI

ITA 2666/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jan 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate andFor Respondent: Shri Biswanath Das, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 2020-…

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

ITA 2665/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jan 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Year…

ACIT-2(3)(1), MUMBAI vs. HDFC BANK LIMITED (MERGED ENTITY HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED), MUMBAI

In the result, appeals of both, assessee and revenue are decided \nas per the table below:\n\nSr

ITA 2597/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Jan 2025AY 2020-21

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \n\nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \nITA Nos.1890, 1891, 1892, 1893 and 3717…

HDFC BANK LTD.,(AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT, CIRCLE-2(3)(1), MUMBAI

ITA 3717/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Jan 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate andFor Respondent: Shri Biswanath Das, CIT D

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 2016-17 to 20…

ACIT-1(1)(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPORATION LTD., DELHI

ITA 2049/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jan 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…HDFC Bank Ltd. ITA No.4315/MUM/2007 and Ors. AYs 2002-03 to 2020-21 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos. 3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos. 5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos. 2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos. 2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-1…

ACIT-1(1)(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPORATION LTD., DELHI

ITA 2047/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \nITA Nos.1890, 1891, 1892, 1893 and 3717/Mum…

ACIT-1(1)(1), MUMBAI vs. M/S HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

ITA 2046/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-2018

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. ADDL/JT/DY/ACIT/ITO, NFAC, DELHI

ITA 1893/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Jan 2025AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

DCIT RANGE-1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

ITA 5110/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jan 2025AY 2013-14

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \n\nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \n\nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \n\nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \n\nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \n\nITA Nos.1890, 1891, 1892, 1893…

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RANGE-1(1)(2), MUMBAI

ITA 4983/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jan 2025AY 2013-14

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nAND\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nITA Nos.4315 and 4316/MUM/2007\n Assessment Years: 2002-03 and 2003-04\n\nITA Nos.3861 and 3862/Mum/2009\n Assessment Years: 2004-05 and 2005-06\n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012\n Assessment Years: 2006-07 to 2008-09\n\nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017\n Assessment Years: 2009-10 to 2013-14\n\nITA Nos.2665 and 2666/Mum/2024\n Assessment Years: 2014-15 and 2015-16\n\nITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/202…

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

In the result, appeals of both, assessee and revenue are decided \nas per the table below: \n\nSr

ITA 2861/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \n\nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \n\nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \n\nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \n\nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \n\nITA Nos.1890, 1891, 1892, 1893…

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

In the result, appeals of both, assessee and revenue are decided \nas per the table below: \n\nSr

ITA 2609/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \n\nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \n\nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \n\nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \n\nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \n\nITA Nos.1890, 1891, 1892, 1893…

DCIT 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

Accordingly, ground so raised for Assessment \nYear 2004-05 is dismissed as infructuous

ITA 2326/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Jan 2025AY 2009-10

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI \nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER \nAND \nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER \n\nITA Nos.4315 and 4316/MUM/2007 \n Assessment Years: 2002-03 and 2003-04 \n\nITA Nos.3861 and 3862/Mum/2009 \n Assessment Years: 2004-05 and 2005-06 \n\nITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 \n Assessment Years: 2006-07 to 2008-09 \n\nITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 \n Assessment Years: 2009-10 to 2013-14 \n\nITA Nos.2665 and 2666/Mum/2024 \n Assessment Years: 2014-15 and 2015-16 \n\nITA Nos.1890, 1891, 1892, 1893…

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PCIT v. JSW Energy Ltd. (153 Taxmann.com 208) — Cited in 35 Judgments | BharatTax