Bombay High Court
Ranbaxy Laboratories Ltd. vs Commissioner Of Income Tax V, Mumbai. on 8 September, 2025
45-ITXA-8-2004 & group matters.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.8 OF 2004
ICICI Bank Ltd. ..Appellant
Vs.
Dy. Commissioner of Income Tax,
Spl. Range-36 ..Respondent
WITH
INCOME TAX APPEAL NO.347 OF 2006
HDFC Bank Ltd. ..Appellant
Vs.
Dy. Commissioner of Income Tax,
Spl. Range 15, Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.626 OF 2008
Finolex Cables, Ltd. Pune. ..Appellant
Vs.
Dy. Commissioner of Income Tax, Pune ..Respondent
WITH
INCOME TAX APPEAL NO.640 OF 2008
M/s. Industrial Investment Trust Ltd. ..Appellant
Vs.
Joint Commissioner of Income Tax,
Spl. Range-19 ..Respondent
WITH
INCOME TAX APPEAL NO.1668 OF 2009
Finolex Cables Ltd., Pune ..Appellant
Vs.
Dy. Commissioner of Income Tax,
Spl. Range-4, Pune ..Respondent
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WITH
INCOME TAX APPEAL NO.1118 OF 2007
M/s. J. M. Shares And Stock Brokers Ltd. ..Appellant
Vs.
Dy. Commissioner of Income Tax,
Spl. Range-22 Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.1516 OF 2009
The Commissioner of Income Tax,
Central-III, Mumbai ..Appellant
Vs.
M/s. Virtuous Finance, Ltd. Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.1518 OF 2009
The Commissioner of Income Tax,
Central-III, Mumbai ..Appellant
Vs.
M/s. Virtuous Finance, Ltd. Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.1517 OF 2009
The Commissioner of Income Tax,
Central-III, Mumbai ..Appellant
Vs.
M/s. Virtuous Finance, Ltd. Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.886 OF 2004
Ranbaxy Laboratories Ltd. ..Appellant
Vs.
Commissioner of Income Tax, Mumbai ..Respondent
WITH
INCOME TAX APPEAL NO.235 OF 2008
The Commissioner of Income Tax,
Central-8, Mumbai ..Appellant
Vs.
STI Finance Ltd. ..Respondent
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...
Mr. J. D. Mistry, Senior Advocate a/w Mr. Atul K. Jasani, Advocates for the Appellant in ITXA/347/2006.
Ms. Samiksha Kanani, Advocate for the Respondent in ITXA/347/2006.
Mr. Atul K. Jasani, Advocate for the Respondent in ITXA/1516/2009, ITXA/1517/2009 and ITXA/1518/2009.
Mr. Atul K. Jasani, Advocate for the Appellant in ITXA/886/2004. Mr. Suresh Kumar, Advocate for the Respondent in ITA/886/2004. Mr. J. D. Mistry, Senior Advocate a/w Ms. Arati Vissanji, Advocates for the Appellant in ITXA/8/2004.
Mr. Abhishek R. Mishra, Advocates for the Respondent in ITXA/8/004.
Mr. Rahul Hakani, Advocate for the Appellant in ITXA/1118/2007. Ms. Dinkle H. Hariya i/by Mr. Sameer G. Dalal, Advocates for the Appellant in ITXA/640/2008.
Mr. Subir Kumar a/w Ms. Niyanta Trivedi, Advocates for the Respondent in ITXA/1118/2007.
Mr. Tanzil Padvekar i/by Mr. Vishnu Hadade, Advocates for the Appellant in ITXA/626/2008 and ITXA/1668/2009.
...
CORAM : SHREE CHANDRASHEKHAR, CJ &
GAUTAM A. ANKHAD, JJ
DATE : 8th SEPTEMBER 2025.
P.C. :
In Income Tax Appeal No.347 of 2006 filed by HDFC Bank Ltd. and the orders under challenge in Income Tax Appeal No.234 of 2006 and Income Tax Appeal No.284 of 2006 are interconnected.
2. Let the two appeals being Income Tax Appeal No.234 of 2006 and Income Tax Appeal No.284 of 2006 be placed along with the connected Income Tax Appeal No.347 of 2006.
3. Let the appeals be placed for final hearing on 25 th September 2025, to be heard along with ITXA/284/2006, ITXA/234/2006, ITXA/1162/2007, ITXA/612/2005, ITXA/1510/ 2009 and ITXA/1515/2009.
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4. The learned counsels appearing for the Assessees and Revenue may file their written submissions, if already not filed.
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