PCIT v. P N B Housing Finance, the Hon’ble Delhi High Court

146 Taxmann.com 445High Court2023#22713 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 14A Section 10(34)Section 10(35A)Section 143(1)(a)Section 234C Section 250

Issues it is cited on

section 251 section 14a section 10 section 25 company section 14 india total income business interest

Judgments citing PCIT v. P N B Housing Finance, the Hon’ble Delhi High Court

MIRAE ASSET CAPITAL MARKETS (INDIA) PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 4(3)(1), MUMBAI, MUMBAI

The appeal of the assessee is allowed

ITA 2099/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Nov 2025AY 2020-21

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Pratik Poddar, & Shreyas SardesaiFor Respondent: 14.10.2025

Section 143(1)Section 143(1)(a)Section 14ASection 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& MS PADMAVATHY S, AM I.T.A. No. 2099/Mum/2025 (Assessment Year: 2020-21) Mirae Asset Capital Markets Income Tax Officer, Ward 4(3)(1), (India) Private Limited Mumbai 1st Room No. 648, 6th Floor, Aayakar Floor, Tower 4, Equinox business Park, LBS Marg, Off BKC, Vs. Bhavan, Maharshi Karve Road, New Kurla (W), Mumbai 400070 Marine Lines, Churchgate, Mumbai 400020 PAN: AALCM3742K Appellant) : Respondent) Assessee by : Shri Pratik Poddar, & Shreyas Sardesai : Shri. Leyaqat Ali Aafaqui, Sr. AR Revenue by : 14.10.2025 Date of Hearing : 0…

IL & FS FINANCIAL SERVICES LIMITED,MUMBAI vs. DCIT-CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3421/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER IL & FS Financial Vs. The DCIT, Circle- Services, Plot No. C-22, 14(1)(1), Room No. 432, G-Block The IL & FS Aayakar Bhavan, Financial Centre, Maharishi Karve Road, Bandra Kurla Complex, Mumbai- 400020 Bandra East, Mumbai- 400051 PAN/GIR No.AAACI4805L (Appellant) .. (Respondent) Shri. Bhupal Rapelli Assessee by Revenue by Shri. H.M. Bhatt (Sr. D.R.) Date of Hearing 07/02/2024 Date of Pronouncement 26/02/2024 आदेश आदेश / O R D E R आदेश आदेश PER AMIT SHUKLA (J.M): The aforesa…

BANK OF INDIA,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX-2(1)(1), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 929/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.929/मुं/ 2023 ("न.व.2012-13) Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ...... अपीलाथ" /Appellant बनाम Vs. Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ..... ""तवाद"/Respondent Assessee By : Shri C. Naresh Revenue By : Shri H.N.Singh, Cit-Dr सुनवाई क" "त"थ/ Date Of Hearing : 27/06/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 28/06/2023

For Appellant: Shri C. NareshFor Respondent: Shri H.N.Singh, CIT-DR

Section 10Section 14ASection 90

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.929/मुं/ 2023 ("न.व.2012-13) Bank of India, 8th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 PAN: AAACB-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner of I…