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

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

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

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

ENDURA SOFT SOLUTION PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-4(2)(1), MUMBAI

In the result, the appeal is allowed

Bench: Shri Saktijit Dey & Shri Prabhash Shankarendura Soft Solution V/S. Deputy Commissioner Of Private Limited, 2Nd Floor, बनाम Income Tax, Ward – Geeta Building, Sion Circle, 4(2)(1), Aayakar Bhawan, Sion East, Next To Hp Petrol Churchgate, Mumbai – Pump, Mumbai – 400 022, 400020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6529P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

144B on total income Rs. 4,88,23,370 /- making additions of Rs. 2,88,56,010/- on account of unsecured loans received from one Sunflow Fininvest Pvt Ltd(‘SFPL’) and interest paid on the loan amounting to Rs. 1,99,67,364/-.During the course of assessment proceedings, it was noticed by the AO that the assessee

ITO-19(1)(1), MUMBAI vs. AMISHI MIHIR DOSHI, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Smt. Renu Jauhri

68 of the Act and completed the assessment u/s 147 r.w.s. 144B at an income of Rs. 9,45,43,861/-. 4. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). After considering the assessee’s submissions on legal grounds as well as on the merits, Ld. CIT(A) allowed relief on merits with the following observations: “I have