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1,520 results for “TDS”+ Section 43(5)(d)clear

Sorted by relevance

Mumbai1,520Delhi1,419Bangalore817Chennai564Kolkata287Ahmedabad237Hyderabad197Indore177Jaipur170Cochin167Chandigarh160Karnataka148Raipur107Pune76Surat54Visakhapatnam53Lucknow51Cuttack44Rajkot34Nagpur29Dehradun28Jodhpur19Ranchi18Agra18Patna14Allahabad14Guwahati13SC11Panaji10Telangana7Amritsar7Kerala6Jabalpur4Varanasi4Uttarakhand2Punjab & Haryana1Calcutta1J&K1Rajasthan1

Key Topics

Addition to Income50Section 143(3)42Section 4040Disallowance40Section 14A36Deduction36TDS29Section 115J25Section 14824Section 201(1)

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2744/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Showing 1–20 of 1,520 · Page 1 of 76

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Section 92C20
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ITA 3088/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3087/MUM/2022[2015-16]Status: DisposedITAT Mumbai27 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3086/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3112/MUM/2022[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3111/MUM/2022[2012-2013]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-2013

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3089/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2765/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2764/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 355/MUM/2023[2011-2012]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-2012

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

43,162 01/04/2011 Srinagar via Germany Switzerland Germany 21. Krishnamoorthy B Krishnamoorthy B Cochin to Srinagar 3,24,659 01/04/2011 via Bangkok Singapore 22. Anjana G Cochin to Srinagar 2,24,912 01/04/2011 via Singapore 23. Narayan G Cochin to Jammu 3,96,950 01/04/2011 via Germany 24. Rajesh M U Cochin Towagah 2,80,971 01/04/2011 Border via Malaysia

M/S. ORION TRAVELS PVT.LTD.,MUMBAI vs. ACIT, CC 31, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 939/MUM/2009[1991-1992]Status: DisposedITAT Mumbai20 Jan 2017AY 1991-1992

Bench: Shri Mahavir Singh () & Manoj Kumar Agarwal () Assessment Year: 1991-92 M/S Orion Travels Pvt. Ltd. Vs. The Acit, Cc-31 32, Madhuli, Dr. A.B. Road, Mumbai Worli, Mumbai - 400018 Pan No. Aaaco1591K (Appellant) (Respondent) Appellant By : Shri Dharmesh Shah, Ar Respondent By : Dr. P. Daniel, Standing Counsel

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Dr. P. Daniel, Standing Counsel
Section 144Section 43(5)

D ER PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of CIT (A) Central IV, Mumbai in Appeal No. CIT (A)/C-IV/IT-185/2007-08 dated 12/11/2008. Assessment was completed by DCIT, Central Circle-31, Mumbai for the AY 1991-92 u/s 144 r. w. s. 254 of the Income Tax Act’ 1961 (hereinafter

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition

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

5. All the six grounds raised by the Revenue in this appeal are identical to those already dealt by us in the appeal for Assessment Year 2015-16 in the above paragraphs except for variation in the quantum Overseas Infrastructure Alliance (India) Pvt. Ltd. AYs 2011-12, 2015-16 to 2017-18 and 2019-20 to 2022-23 of disallowance/addition