Pr. CIT v. PNB Housing Finance Ltd.

461 ITR 476High Court2024#20926 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 10BSection 10CSection 115JBSection 14ASection 250Section 40A(2)(a)Section 92CSection 8D(2)(ii)
Read the full judgment

Issues it is cited on

section 8d(2)(ii)section 8dsection 92f(ii)section 92apreliminary expensessection 40a(2)(a)section 14a(1)legal expensessection 92fsection 35dstrategic investmentsection 36(2)

Judgments citing Pr. CIT v. PNB Housing Finance Ltd.

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…he cases of Radhasoami Satsang Vs. CIT, 1992 (1) SCC 659, paras 16 & 17 and Pr. CIT Vs. Maruti Suzuki India Ltd., [2019] 416 ITR 613 (SC), para 34 [which decision has been followed by the Hon'ble Delhi High Court in Pr. CIT Vs. PNB Housing Finance Ltd. [2024] 461 ITR 476 (Del), [SLP of Department against which has been dismissed by the Supreme Court in (2024) 461 ITR 481 (SC)] consistently followed by this Hon'ble Tribunal. 8.4 We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A). Since the issue has been decided based upon the findings…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 1248/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…he cases of Radhasoami Satsang Vs. CIT, 1992 (1) SCC 659, paras 16 & 17 and Pr. CIT Vs. Maruti Suzuki India Ltd., [2019] 416 ITR 613 (SC), para 34 [which decision has been followed by the Hon'ble Delhi High Court in Pr. CIT Vs. PNB Housing Finance Ltd. [2024] 461 ITR 476 (Del), [SLP of Department against which has been dismissed by the Supreme Court in (2024) 461 ITR 481 (SC)] consistently followed by this Hon'ble Tribunal. 8.4 We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A). Since the issue has been decided based upon the findings…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…he cases of Radhasoami Satsang Vs. CIT, 1992 (1) SCC 659, paras 16 & 17 and Pr. CIT Vs. Maruti Suzuki India Ltd., [2019] 416 ITR 613 (SC), para 34 [which decision has been followed by the Hon'ble Delhi High Court in Pr. CIT Vs. PNB Housing Finance Ltd. [2024] 461 ITR 476 (Del), [SLP of Department against which has been dismissed by the Supreme Court in (2024) 461 ITR 481 (SC)] consistently followed by this Hon'ble Tribunal. 8.4 We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A). Since the issue has been decided based upon the findings…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 1246/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2026AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…he cases of Radhasoami Satsang Vs. CIT, 1992 (1) SCC 659, paras 16 & 17 and Pr. CIT Vs. Maruti Suzuki India Ltd., [2019] 416 ITR 613 (SC), para 34 [which decision has been followed by the Hon'ble Delhi High Court in Pr. CIT Vs. PNB Housing Finance Ltd. [2024] 461 ITR 476 (Del), [SLP of Department against which has been dismissed by the Supreme Court in (2024) 461 ITR 481 (SC)] consistently followed by this Hon'ble Tribunal. 8.4 We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A). Since the issue has been decided based upon the findings…

Pr. CIT v. PNB Housing Finance Ltd. (461 ITR 476) — Cited in 4 Judgments | BharatTax