HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX-2(3)(1), MUMBAI
In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed
ITA 1784/MUM/2023[2017-2018]Status: DisposedITAT Mumbai24 Jan 2024AY 2017-2018
Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am
For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)
section 14A is identical to AY 2016-
17. Therefore, our decision with regard to this issue as adjudicated in AY 2016-17
is mutatis mutandis applicable to AY 2018-19 also. Accordingly, we allowed the ground raised by the assessee i.e. ground no.1 in favour of the assessee.
Revenue's Appeal
Condonation of delay
