BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

section 250 of the Income Tax Act, 1961 (the Act) dated 14.03.2013 3 ITA 4172/M/13-5749-5750/M/15-110- 111/M/16 Bajaj Electricals Limited for AY 2009-10, dated 07.09.2015 for AY 2011-12, dated 04.09.2015 for AY 2010- 11. AY 2009-10 2. The assessee is a company engaged in the business of manufacturing of Fans, Telecommunication, Transmission Line Towers, Hot Dip Galvanizing

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

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT, 1(2)1, MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Disallowance u/s 144 r.w.r. 80 of the Act under the provisions of section 115/8 [Rs. 1.01.07,904/-] Disallowance u/s 144

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT-1(2), MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Disallowance u/s 144 r.w.r. 80 of the Act under the provisions of section 115/8 [Rs. 1.01.07,904/-] Disallowance u/s 144

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

ACIT-2(3)(1), MUMBAI vs. HDFC BANK LTD ( MERGED ENTITY HDFC INVESTMENTS LIMITED ), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

SHAKUNTALA KAMBLE (LEGAL REPRESENTATIVE OF PREMCHAND KAMBLE),THANE vs. DCIT -CENT. CIR `, THANE

144 read with Section 153A of the Act, assessed the income of the Assessee at INR 93,92,968/- after making following additions/disallowances: SNo. Particulars Amount (INR) A Payments - Additions/Disallowances A1 Expenses disallowed

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. ADDL/JT/DY/ACIT/ITO, NFAC, DELHI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144 read with Rule 8D, in view of the fact that it would lead to additional disallowance. 1.27 Considering the above it is submitted that the method adopted by the Corporation is a reasonable one, and accordingly should be accepted by the Assessing officer in computing the disallowance under section