M/s.Viswarupa BuildersANDdevelopers (p) Ltd. vs. Income Tax Officer,

Supp.

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE

ITA/154/2005 WITH WPO/1585/2006 THE ROYAL BANK OF SCOTLAND N.V. VS. COMMISSIONER OF INCOME TAX

ITA/155/2005 ABN AMRO BANK VS. COMMISSIONER OF INCOME TAX

ITA/191/2006 IA NO: GA/1/2014 (OLD No.:GA/3589/2014) M/S. ABN AMRO BANK N.V. VS. COMMISSIONER OF INCOME TAX, KOL III

ITA/257/2007 IA NO: GA/1/2014(Old No:GA/3593/2014) THE ROYAL BANK OF SCOTLAND N.V. VS DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOLKATA

ITA/439/2007 IA NO: GA/1/2014(Old No:GA/3329/2014) ABN AMRO BANK, N.V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, KOLKATA

ITA/699/2007 IA NO: GA/1/2014(Old No:GA/3327/2014) ABN AMRO BANK, N. V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, KOLKATA

ITA/4/2011 THE ROYAL BANK OF SCOTLAND N. V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, KOLKATA

ITA/19/2017 THE ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK N.V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA

ITA/20/2017 THE ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK N.V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 1(1) KOLKATA

ITA/21/2017 THE ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK N.V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA

ITA/22/2017 THE ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK N.V. VS DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA

BEFORE :

THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 14th June, 2024

Appearance : Mr. Smarajit Roychowdhury, Adv.

…for respondents (in ITA/19/2017,ITA/20/2017, ITA/21/2017&ITA/22/2017)

The Court : This matter has been listed under the caption ‘To Be Mentioned’ for incorporating certain correction in the appearance portion of the order dated 15th December, 2022. The name of Mr. Smarajit Roychowdhury, learned advocate, be recorded in the appearance portion of the said order for the respondents in ITA/19/2017, ITA/20/2017, ITA/21/2017 and ITA/22/2017. Let the correction be incorporated in the order dated 14th June, 2024.

(T.S. SIVAGNANAM, C.J.)

(HIRANMAY BHATTACHARYYA, J.)

Pkd/SN