313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT

366 ITR 416High Court2014#14094 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2018.

Judgments citing 313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Sharekhan Ltd, Mumbai

ITA 1187/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…n, the Hon'ble High Court considered the decision in the case of CIT v. RELIANCE UTILITIES AND POWER LTD. [2009] 313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT [2002] 258 ITR 601 (Bom) and CIT v. LORD KRISHNA BANK LTD. [2014] 366 ITR 416 (Bom). The Hon'ble Court also considered the cases of CIT v. Bank of Rajasthan Ltd. [2009] 316 ITR 391 (Raj) (para 2)CIT v. Reliance Utilities and Power Ltd. [2009] 313 ITR 340 (Bom) (para 4) CIT v. Lord Krishna Bank Ltd. [2014] 366 ITR 416 (Bom) (para 7) East India Pharmaceutical Works Ltd. v. CIT [1997] 224 ITR 627 (SC) (para 4)Southern Tec…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Sharekhan Ltd, Mumbai

ITA 1188/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Jul 2018AY 2013-14

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…n, the Hon'ble High Court considered the decision in the case of CIT v. RELIANCE UTILITIES AND POWER LTD. [2009] 313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT [2002] 258 ITR 601 (Bom) and CIT v. LORD KRISHNA BANK LTD. [2014] 366 ITR 416 (Bom). The Hon'ble Court also considered the cases of CIT v. Bank of Rajasthan Ltd. [2009] 316 ITR 391 (Raj) (para 2)CIT v. Reliance Utilities and Power Ltd. [2009] 313 ITR 340 (Bom) (para 4) CIT v. Lord Krishna Bank Ltd. [2014] 366 ITR 416 (Bom) (para 7) East India Pharmaceutical Works Ltd. v. CIT [1997] 224 ITR 627 (SC) (para 4)Southern Tec…

Sharekhan Ltd, Mumbai vs. DCIT CC 3(3), Mumbai

ITA 469/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Jul 2018AY 2013-14

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…n, the Hon'ble High Court considered the decision in the case of CIT v. RELIANCE UTILITIES AND POWER LTD. [2009] 313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT [2002] 258 ITR 601 (Bom) and CIT v. LORD KRISHNA BANK LTD. [2014] 366 ITR 416 (Bom). The Hon'ble Court also considered the cases of CIT v. Bank of Rajasthan Ltd. [2009] 316 ITR 391 (Raj) (para 2)CIT v. Reliance Utilities and Power Ltd. [2009] 313 ITR 340 (Bom) (para 4) CIT v. Lord Krishna Bank Ltd. [2014] 366 ITR 416 (Bom) (para 7) East India Pharmaceutical Works Ltd. v. CIT [1997] 224 ITR 627 (SC) (para 4)Southern Tec…

Sharekhan Ltd, Mumbai vs. ACIT CC 3(3), Mumbai

ITA 468/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…n, the Hon'ble High Court considered the decision in the case of CIT v. RELIANCE UTILITIES AND POWER LTD. [2009] 313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT [2002] 258 ITR 601 (Bom) and CIT v. LORD KRISHNA BANK LTD. [2014] 366 ITR 416 (Bom). The Hon'ble Court also considered the cases of CIT v. Bank of Rajasthan Ltd. [2009] 316 ITR 391 (Raj) (para 2)CIT v. Reliance Utilities and Power Ltd. [2009] 313 ITR 340 (Bom) (para 4) CIT v. Lord Krishna Bank Ltd. [2014] 366 ITR 416 (Bom) (para 7) East India Pharmaceutical Works Ltd. v. CIT [1997] 224 ITR 627 (SC) (para 4)Southern Tec…

Dcb Bank Ltd, Mumbai vs. ACIT Cir 2(3), Mumbai

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

ITA 820/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amarjit Singhआयकर अपील सं/ I.Ta No. 820/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 Dcb Bank Ltd., The Acit-Circle 2(3), बनाम/ Formerly Development Aayakar Bhavan, Vs. Credit Bank Ltd., 6Th Floor, Mumbai-400 020 Peninsulla Business Park, Tower A, Senapati Bapat Marg, Lower Parel, Mumbai-400 013

For Appellant: Shri Satish ModyFor Respondent: Shri A.K. Srivastava
Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.TA No. 820/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 DCB Bank Ltd., The ACIT-Circle 2(3), बनाम/ Formerly Development Aayakar Bhavan, Vs. Credit Bank Ltd., 6th Floor, Mumbai-400 020 Peninsulla Business Park, Tower A, Senapati Bapat Marg, Lower Parel, Mumbai-400 013 आयकर अपील सं/ I.TA No. 615/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 The ACIT-Circle 2(3), DCB Bank Ltd., बनाम/ Aayakar Bhavan, Formerly Dev…

ACIT 2(3), Mumbai vs. Development Credit Bank Ltd, Mumbai

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

ITA 615/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amarjit Singhआयकर अपील सं/ I.Ta No. 820/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 Dcb Bank Ltd., The Acit-Circle 2(3), बनाम/ Formerly Development Aayakar Bhavan, Vs. Credit Bank Ltd., 6Th Floor, Mumbai-400 020 Peninsulla Business Park, Tower A, Senapati Bapat Marg, Lower Parel, Mumbai-400 013

For Appellant: Shri Satish ModyFor Respondent: Shri A.K. Srivastava
Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.TA No. 820/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 DCB Bank Ltd., The ACIT-Circle 2(3), बनाम/ Formerly Development Aayakar Bhavan, Vs. Credit Bank Ltd., 6th Floor, Mumbai-400 020 Peninsulla Business Park, Tower A, Senapati Bapat Marg, Lower Parel, Mumbai-400 013 आयकर अपील सं/ I.TA No. 615/Mum/2014 ("नधा"रण वष" / Assessment Year:2010-11 The ACIT-Circle 2(3), DCB Bank Ltd., बनाम/ Aayakar Bhavan, Formerly Dev…

DCIT, New Delhi vs. M/S. the Vaish Co-Operative Adarsh Bank Ltd., New Delhi

In the result, the appeal of the Revenue being devoid of merits is

ITA 3310/DEL/2012[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri R.C. Danday, ACIT DRFor Respondent: Shri M.K. Bhatt, Advocate
Section 80P(2)(a)

…law was framed and answered in favour of the assessee by this court in its judgment dated July 4, 2014, in Income Tax Appeal No.1079 of 2012, CIT v. Lord Krishna Bank Ltd. (now 7 The Satara District Central Co. Op. Bank Ltd. merged with HDFC Bank Ltd.) (2014) 366 ITR 416 (Bom). Mr. Suresh Kumar fairly stated that question (C) reproduced above is covered by the said order. In view thereof, we are of the view that even question (C) does not arise any substantial question of law that requires an answer from us.” And a similar view has been taken by ITAT, Pune ‘A’ Bench in the case of Dy.CIT vs. Kallappanna Awade Ich…

313 ITR 340 (Bom) ,AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. CIT (366 ITR 416) — Cited in 7 Judgments | BharatTax