ABU DHABI COMMERICAL BANK LTD,MUMBAI vs. ADIT (IT) 1(1), MUMBAI

In the result, all the appeals and cross objections are disposed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

JCIT, SPECIAL RANGE-27, MUMBAI vs. ABU-DHABI COMMERCIAL BANK LTD, MUMBAI

In the result, all the appeals and cross objections are disposed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

M/S. ABU-DHABI COMMERCIAL BANK LTD,MUMBAI vs. THE DDIT (IT)-1(1), MUMBAI

In the result, all the appeals and cross objections are disposed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

THE DDIT (I.T)1(1) vs. M/S. ABUDABI COMMERCIAL BANK LTD.,

In the result, all the appeals and cross objections are disposed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

ACIT-1(1)(1), MUMBAI vs. M/S HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

ACIT-1(1)(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPORATION LTD., DELHI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

DCIT- 8(2)(1), MUMBAI vs. PIRAMAL ESTATES PRIVATE LIMITED , MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyal

disallowance u/s. 14A of the Act. I. Facts: The details of exempt income earned and suo-moto disallowance made by the respondent

HDFC BANK LTD.,(AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT, CIRCLE-2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

disallowance be restricted to exempt income earned during the year, since disallowance otherwise so computed exceeds, the exempt income earned

AMARTARA PVT. LTD.,MUMBAI vs. DCIT - 9(1)(1), MUMBAI

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

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

disallowed expenditure incurred in relation to earn exempt income and hence, issued a show cause notice and asked as to why disallowance

DCIT - 9(1)(1), MUMBAI vs. AMARTARA PVT. LTD., MUMBAI

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

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

disallowed expenditure incurred in relation to earn exempt income and hence, issued a show cause notice and asked as to why disallowance

DCIT CEN 5 3, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

disallowance for the exempt income cannot exceed 28% of the disallowance for the exempt income cannot exceed 28% of the disallowance