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“Section 36(1)(vn)”

Section References (mined)Section 36Section 36(1)(vn)2 judgments

ASST.COMMISSIONER OF INCOME TAX(IT)-2(1)-2, MUMBAI, MUMBAI vs. DBS BANK LIMITED, MUMBAI

In the result, appeal of the assessee is allowed

ITA 2430/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Nov 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 28Section 36(1)(vii)Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. DBS BANK LIMITED, MUMBAI

In the result, appeal of the assessee is allowed

ITA 2429/MUM/2025[2016-17]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 28Section 36(1)(vii)Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER