122 (URO) (Mum) JCIT v. Dena Bank

54 SOT 140Income Tax Appellate Tribunal2012#12861 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2020.

Judgments citing 122 (URO) (Mum) JCIT v. Dena Bank

Steria (India) Ltd., Noida vs. Addl. CIT, Spl. Range- 8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…4 - (Mum) ACIT vs. H. Dipak and Co : ITA No. 7629/Mum/2011 - (Mum) ADIT vs. British Bank of Middle East : 44 SOT 109 - (URO) (Mum) ADIT vs. Development Bank of Singapore: 46 SOT - 122 (URO) (Mum) JCIT vs. Dena Bank : 139 TTJ 81 (Mum) - Shinhan Bank vs. DDIT : 54 SOT 140 (Mum) - Societe Generale vs. DDIT : 21 ITR (Trib) 606 - (Mum) Dresdner Bank AG Commerzbank, AG vs. ADIT : 57 - SOT 203 (Mum) DCIT v. Nitrex Chemicals India Ltd: ITA No. - 756/Del/2009 dated 03.08.2015 (Del) Perfect Circle India Ltd v. DCIT: ITA No. - 7241/Mum/2012 dated 27.03.2015 (Mum) DCIT vs. Kotak Mahindra Investment Ltd: 59 SOT 4 - (Mum) Qual…

M/S Steria Ndia Ltd., Noida vs. Addl CIT, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…4 - (Mum) ACIT vs. H. Dipak and Co : ITA No. 7629/Mum/2011 - (Mum) ADIT vs. British Bank of Middle East : 44 SOT 109 - (URO) (Mum) ADIT vs. Development Bank of Singapore: 46 SOT - 122 (URO) (Mum) JCIT vs. Dena Bank : 139 TTJ 81 (Mum) - Shinhan Bank vs. DDIT : 54 SOT 140 (Mum) - Societe Generale vs. DDIT : 21 ITR (Trib) 606 - (Mum) Dresdner Bank AG Commerzbank, AG vs. ADIT : 57 - SOT 203 (Mum) DCIT v. Nitrex Chemicals India Ltd: ITA No. - 756/Del/2009 dated 03.08.2015 (Del) Perfect Circle India Ltd v. DCIT: ITA No. - 7241/Mum/2012 dated 27.03.2015 (Mum) DCIT vs. Kotak Mahindra Investment Ltd: 59 SOT 4 - (Mum) Qual…

Steria India Ltd., Noida vs. Addl.CIT, Speciaql Range-8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…4 - (Mum) ACIT vs. H. Dipak and Co : ITA No. 7629/Mum/2011 - (Mum) ADIT vs. British Bank of Middle East : 44 SOT 109 - (URO) (Mum) ADIT vs. Development Bank of Singapore: 46 SOT - 122 (URO) (Mum) JCIT vs. Dena Bank : 139 TTJ 81 (Mum) - Shinhan Bank vs. DDIT : 54 SOT 140 (Mum) - Societe Generale vs. DDIT : 21 ITR (Trib) 606 - (Mum) Dresdner Bank AG Commerzbank, AG vs. ADIT : 57 - SOT 203 (Mum) DCIT v. Nitrex Chemicals India Ltd: ITA No. - 756/Del/2009 dated 03.08.2015 (Del) Perfect Circle India Ltd v. DCIT: ITA No. - 7241/Mum/2012 dated 27.03.2015 (Mum) DCIT vs. Kotak Mahindra Investment Ltd: 59 SOT 4 - (Mum) Qual…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6462/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jun 2020AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…ble to enjoy hassle free loans, which are unsecured.” 12. Thereafter, the learned CIT – A referred to the decision of the Honourable Karnataka High Court in case of United breweries Ltd (211 ITR 256) and the decision of the coordinate bench in 126 ITD 488 and 54 SOT 140. He also referred to the decision of the Honourable Madras High Court in case of sky cell communications limited 251 ITR 53 and held that the honourable High Court was interpreting the term „technical services” for the use of the mobile communication services and it had no occasion to deal with the meaning of the phrase „managerial or consultancy‟…

Lease Plan India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals are allowed

ITA 6461/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Jun 2020AY 2009-10

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajat Kumar Kuneel, Sr. DR
Section 195Section 234DSection 244ASection 40Section 9

…ble to enjoy hassle free loans, which are unsecured.” 12. Thereafter, the learned CIT – A referred to the decision of the Honourable Karnataka High Court in case of United breweries Ltd (211 ITR 256) and the decision of the coordinate bench in 126 ITD 488 and 54 SOT 140. He also referred to the decision of the Honourable Madras High Court in case of sky cell communications limited 251 ITR 53 and held that the honourable High Court was interpreting the term „technical services” for the use of the mobile communication services and it had no occasion to deal with the meaning of the phrase „managerial or consultancy‟…

The Hongkong & Shanghai Banking Corporation Ltd, Navi Mumbai vs. ADIT (It) RG-3(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3996/MUM/2009[2003-04]Status: DisposedITAT Mumbai27 Nov 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm & Adit (It) 3(1) Vs. The Hongkong & Scindia House, Shanghai Banking R.No.132, 1St Floor Corporation Ltd N.M.Road, 52/60, Mahatma Gandhi Mumbai – 38 Road Mumbai – 400 001 Pan/Gir No. Aaact2786P (Appellant) .. (Respondent) & The Hongkong & Vs. Adit (It) 3(1) Shanghai Banking Scindia House, R.No.132, 1St Floor Corporation Ltd 52/60, Mahatma Gandhi N.M.Road, Road Mumbai – 38 Mumbai – 400 001 Pan/Gir No. Aaact2786P (Appellant) .. (Respondent)

Section 143(3)Section 192Section 37Section 44C

…Corporation Ltd. a) Emirtes Commercial bank Ltd (now known as Abu Dhabi Commercial Bank Ltd (262 ITR 55); b) M/s American Express Bank Limited in Income Tax Reference No.3 of 2002 R A No.568/Mum/1998 order dated 17.7.2003; c) Shinhan Bank V/s DCIT(IT) (2012) 54 SOT 140(Mum) =(2012) 23 taxmann.com 449(Mum); d) DCIT (IT) V/s Chohang Bank 126 ITD 448 (Mum); e) ABN Amro Bank N V V/s JCIT in ITA No.692/Cal/2000(AY-1996-97) dated 30.3.2001; f) Kedarnath Jute Mfg Co. Ltd.V/s CIT- 82 ITR 363 g) The British Bank of Middle East V/s JCIT in ITA No.751/Mum/1998 (AY-1993-94) order dated 28.6.2005 para 71 and 72. 17. We have…

Standard Chartered Grindlays Pty Ltd., New Delhi vs. DDIT, New Delhi

Appeal is partly allowed

ITA 3578/DEL/2013[1995-96]Status: DisposedITAT Delhi10 Mar 2017AY 1995-96

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Ms. Shashi M. Kapila, Adv.; &For Respondent: Shri Anuj Arora, CIT [DR]
Section 153Section 156Section 220(2)Section 244ASection 250Section 254

…interest paid by branch to its head office by banking companies under the Double Taxation Avoidance Agreements. i) Sumitomo Banking Corporation Vs. DDIT (2012) 16 ITR (Tribunal) 116 (Mum) [5 judges of Special Bench of Truibunal]; ii) Shinhan Bank Vs. DDIT 54 SOT 140 (Mum.) iii) Kolkata High Court decision in case of ABN Amro Bank, where the Revenue SLP has been dismissed by the Supreme Court. 6. The ld. CIT (Appeals) has erred in confirming the withdrawal of grant of interest under section 244A of Rs.88,56,062/-. 7. The ld. CIT (Appeals) has erred in ignoring the fact that the levying interest of Rs.18,67,14,…

The ADIT (I.T)3(1) vs. M/S. Honkong & Shanghani Banking Corpn. Ltd

In the result, ITA Nos.2519 and 2520/Mum/2004 by revenue stand dismissed, ITA No

ITA 2519/MUM/2004[1999-2000]Status: DisposedITAT Mumbai20 Nov 2015AY 1999-2000

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आयकर अपील सं./I.T.A. No.2519 & 2520/Mum/2004 ("नधा"रण वष" / Assessment Year:1999-2000 & 2000-01) M/S Hongkong & Shanghani Asstt.Direrctor Of Income Tax बनाम/ Banking Corporation Ltd., (International Taxation)-3(1), Vs. 52/60, M G Road, 136, Scindia House, Mumbai-400001 N M Marg, Ballard Estate, Mumbai-400038 .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 143(3)

…wing decisions: a) Emirtes Commercial bank Ltd (now known as Abu Dhabi Commercial Bank Ltd (262 ITR 55); b) M/s American Express Bank Limited in Income Tax Reference No.3 of 2002 R A No.568/Mum/1998 order dated 17.7.2003; c) Shinhan Bank V/s DCIT(IT) (2012) 54 SOT 140(Mum) = (2012) 23 taxmann.com 449(Mum); 7 and other six appeals d) DCIT (IT) V/s Chohang Bank 126 ITD 448 (Mum); e) ABN Amro Bank N V V/s JCIT in ITA No.692/Cal/2000(AY-1996-97) dated 30.3.2001; f) Kedarnath Jute Mfg Co. Ltd.V/s CIT- 82 ITR 363 g) The British Bank of Middle East V/s JCIT in ITA No.751/Mum/1998 (AY-1993-94) order dated 28.6.2005…

122 (URO) (Mum) JCIT v. Dena Bank (54 SOT 140) — Cited in 8 Judgments | BharatTax