CSR expenditure — 449 judgments | BharatTax

RELIANCE INDUSTRIAL INFRASTRUCTURE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -3, MUBMAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 3751/MUM/2025[2020-21]Status: DisposedITAT Mumbai18 Mar 2026AY 2020-21

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm M/S. Reliance Industrial Principal Commissioner Of Income Infrastructure Limited, Tax – 3, 5Th Floor, Nkm International House, Aayakar Bhavan, Vs. 178 Backbay Reclamation Marine Maharshi Karve Road, Lines Mumbai – 400 020 Mumbai – 400 020 Pan:Aaacr7637P (Appellant) : (Respondent)

For Respondent: Shri Umashankar Prasad, CIT-DR

Section 143(2)Section 143(3)Section 14ASection 263Section 37(1)Section 80G

invoked the revisionary jurisdiction u/s 263 of the Act for the reason that the assessee had debited an amount of Rs.35,00,000/- towards CSR expenditure and added the same to the total income in the computation of income as it is not allowable ... claimed 50% on the same amounting to Rs.17,50,000/- as CSR expenditure deductible u/s 80G of the Act, which was allowed by the Ld. AO during the appellate proceeding. The Ld. PCIT held that it is not an allowable deduction u/s 80G of the Act, thereby holding the assessment

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. AMNEAL PHARMACEUTICALS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 2139/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Dhinal Shah, ARFor Respondent: Shri Dhinal Shah, AR

Section 135Section 37(1)Section 80GSection 80G(5)

amount of ₹2,88,00,000/- while computing business income under section 37(1) of the Act treating the same as Corporate Social Responsibility (CSR) expenditure in terms of Explanation 2 to section 37(1) of the Act. However, the assessee claimed deduction under section ... that there is no restriction in the provisions of section 80G of the Act denying deduction merely because the donation forms part of CSR expenditure. 4. The Assessing Officer, however, rejected the explanation of the assessee and held that the contribution made by the assessee was not a voluntary donation

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

being 50 percent thereof, under section 80G of the Act. 99. The assessee submitted before the Assessing Officer that although CSR expenditure is not allowable under section 37(1) in view of Explanation 2, the deduction in the present case was claimed not under section 37(1) but under section ... deduction under other provisions of the Act. The assessee further submitted that the Memorandum to the Finance (No. 2) Bill, 2014 itself indicates that CSR expenditure falling within the scope of other provisions would continue to be governed by those provisions. The assessee also argued that section 80G itself contains

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

being 50 percent thereof, under section 80G of the Act. 99. The assessee submitted before the Assessing Officer that although CSR expenditure is not allowable under section 37(1) in view of Explanation 2, the deduction in the present case was claimed not under section 37(1) but under section ... deduction under other provisions of the Act. The assessee further submitted that the Memorandum to the Finance (No. 2) Bill, 2014 itself indicates that CSR expenditure falling within the scope of other provisions would continue to be governed by those provisions. The assessee also argued that section 80G itself contains

ACIT CC 4 3, MUMBAI, MUMBAI vs. MAERSK LINE INDIA PRIVATE LIMITED, MUMBAI

ITA 6166/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Manish Kant, CAFor Respondent: Shri Virabhadra Mahajan, (Sr. DR)

Section 135Section 143(2)Section 206ASection 250Section 40Section 80G

that as per assessment order the assesseee company, falls under the applicability of Section 135 of the Companies Act, 2013, and has duly incurred CSR expenditure in compliance with the said provisions." 9. "Whether on the facts and in the circumstance of the case in law, the Ld.CIT ... erred in justifying the fact that the Assessing Officer has disallowed the deduction under Section 80G on the ground that CSR expenditure is not voluntary in nature, and hence does not qualify for deduction under Section 80G." 3. Grounds no. 1 to 5, raised in Revenue's appeal, pertain

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 410/HYD/2023[2019-20]Status: DisposedITAT Hyderabad04 Mar 2026AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 133ASection 139(1)Section 143(3)Section 36(1)(va)Section 80G

Zaheer Ahmed Syed the purpose of business of the assessee and therefore, if donation is not allowable under Section 80G or under CSR expenditure, then it can be allowed under Section 37(1) of the Income Tax Act, 1961, as expenditure incurred wholly and exclusively for the purpose of business ... Zaheer Ahmed Syed 10,00,000/- to R.R. Charitable Trust. The assessee has claimed deduction towards donations paid to R.R. Charitable Trust under CSR expenditure / under provisions of Section 80G of the Income- tax Act, 1961. First of all, CSR provisions are not applicable to the assessee and the assessee

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B

Gujarat) also held that where Assessing Officer issued reopening notice on basis of audit objection that assessee had not disallowed entire amount of CSR expenditure which resulted in under assessment of tax, since Assessing Officer earlier himself disagreed with objections of audit party on ground that assessee-company

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4321/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4320/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4319/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4318/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ITA 4090/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

ITA 4064/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

ITA 4045/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4044/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Feb 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4043/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3998/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3995/MUM/2025[2011-12]Status: DisposedITAT Mumbai20 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

Rs.31,55,000/- u/s. 80G being 50% of Corporate Social Responsibility Expenditure (CSR) of Rs.63,10,000/-. Assessee had debited this amount of CSR expenditure along with another amount of Rs. 2 lacs its profit and loss account. While computing the total income, it added back the same and claimed ... deduction u/s.80G being eligible under the said provision. According to the ld. Assessing Officer, since the donation made by the assessee relates to CSR expenditure, it is not allowable and thus, made the addition. In the first appeal, assessee by placing its reliance on various decisions of Coordinate Bench submitted

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

expenditure, to other funds as approved under section 80G(2)(a) of the Act, which deliberately do not contain such exclusion provisions for CSR expenditure. Re: Disallowance of deduction claimed under section 35(2AA) of the Act 3. That on the facts and circumstances of the case ... respect of the donations made to the following entities duly registered under sub- section (5) of the aforesaid section, as part of its CSR expenditure (copy of donations receipts enclosed at pages 52-75 of PB): Page 3 of 16 S.No. Name of Party Amount Spent % of Amount

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

ordinate Bench of this Tribunal has held in the case of Torrent Power Grid Ltd. In ITA No. 1191/Ahd/2025 dated 16.02.2025 that the CSR expenditure is allowable as deduction u/s 80G of the Act. The Co-ordinate Bench of Mumbai Tribunal also held in the case of Gabriel India Limited

“CSR expenditure”

RELIANCE INDUSTRIAL INFRASTRUCTURE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -3, MUBMAI

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. AMNEAL PHARMACEUTICALS PRIVATE LIMITED, AHMEDABAD

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

ACIT CC 4 3, MUMBAI, MUMBAI vs. MAERSK LINE INDIA PRIVATE LIMITED, MUMBAI

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD