Bank of Tokyo Mitsubishi UFJ Ltd. v. ADIT

49 Taxmann.com 441Reported decision2014#15967 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 11(2)Section 11(6)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 44C

Issues it is cited on

tax treaty permanent establishment non-resident section 19 double taxation section 11 person company section 143(3)india total income business

Judgments citing Bank of Tokyo Mitsubishi UFJ Ltd. v. ADIT

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 7212/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144Section 144C(5)Section 44C

…ITA No.- 7212/Del/2017 The Bank of Tokyo Mitsubishi UFJ Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 7212/Del/2017 [Assessment Year: 2013-14] The Bank of Tokyo-Mitsubishi UFJ Ltd. 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi 110037 PAN- AABCT-3880-D Vs The DCIT, Circle-3(1)(1), International Taxation, New Delhi Assessee Revenue Assessee by Shri Percy Pardiwala, Sr. Advocate with Shri Hiten Thakkar, Advocate Revenue by Shri M.S Nethrapal, Sr. DR Date of Hearing 16.12.2025…

M/S. STANDARD CHARTERED BANK,MUMBAI vs. THE ACIT (IT)1(3), MUMBAI

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

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Standard Chartered Bank v. ACIT – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 PAN: AABCS4681D (Appellant) (Respondent) ADIT (IT)– 2(3) v. Standard Chartered Bank Room No. 120, 1st Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 PAN: AABCS4681D (Appellant) (Respondent) Shri P.J. Pard…

DCIT (IT) 2(1)(1), MUMBAI vs. CREDIT SUISSE AG, MUMBAI

In the result, appeal of the Revenue is dismissed and Cross

ITA 14/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Aug 2022AY 2015-16

Section 143(3)Section 5(2)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ACIT(IT)-2(1)(1) Vs. Credit Suisse AG Ceejay House, 9th Floor Office of the Asst. commissioner of Income Tax Shivsagar Estate 1713, 17th Floor Dr. A.B.Road, Worli Air India Building Mumbai – 400 018 Nariman Point Mumbai – 400021 PAN/GIR No.AABCC9113E (Appellant) .. (Respondent) CO No.272/Mum/2019 (Arising out of ITA No.14/Mum/2019) (Assessment Year :2015-16) Credit Suisse AG Vs. ACIT(IT)-2(1)(1) Ceejay House, 9th Floor Office of the Asst. commissioner Shivsagar Estate of Inco…

MUFG BANK LTD,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION) CIRCLE-2(2)(1), NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 7895/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Oct 2020AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mufg Bank Ltd, Vs. Acit (International Taxation), 5Th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, Nh-8, New Delhi New Delhi Pan: Aabct3880D (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shr Surender Pal, CIT DR

Section 143(3)Section 14ASection 244ASection 37(1)Section 44C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) MUFG Bank Ltd, Vs. ACIT (International Taxation), 5th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, NH-8, New Delhi New Delhi PAN: AABCT3880D (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar, Adv Shri Hiten Chande, Adv Shri Surender Bist, CA Revenue by: Shr Surender Pal, CIT DR Date of Hearing 27/07/2020 Date of pronouncement 16/10/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee aga…

M/S. THE BANK OF TOKYO-MITSUBISHI UFJ LTD.,NEW DELHI vs. DDIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1162/DEL/2014[2009-10]Status: DisposedITAT Delhi21 May 2020AY 2009-10

Bench: Ms. Sushma Chowla, V.P. & Dr. B.R.R. Kumar, A.M. आयकर अपील सं. / Ita No. 1162/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" The Bank Of Tokyo-Mitsubishi Ufj Ltd., Jeevan Vihar Building, 3, Parliament Street, New Delhi-110001. .............अपीलाथ"/Appellant Pan-Aabct3880D Vs The Ddit (International Taxation), Circle-1(1), …………. ""यथ" / Respondent New Delhi अपीलाथ" क" ओर से / Appellant By: Sh. Percy Pardiwala, Sr.Adv & Sh. Hiteh Chande, Adv. ""यथ" क" ओर से / Respondent By: Sh. H.K.Choudhary, Cit Dr

For Appellant: Sh. Percy Pardiwala, Sr.Adv &For Respondent: Sh. H.K.Choudhary, CIT DR

Section 143(3)Section 195Section 44CSection 9(1)(v)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-2”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, V.P. & DR. B.R.R. KUMAR, A.M. आयकर अपील सं. / ITA No. 1162/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" The Bank of Tokyo-Mitsubishi UFJ Ltd., Jeevan Vihar Building, 3, Parliament Street, New Delhi-110001. .............अपीलाथ"/Appellant Pan-AABCT3880D vs The DDIT (International Taxation), Circle-1(1), …………. ""यथ" / Respondent N…

M/S. STANDARD CHARTERED BANK,MUMBAI vs. JT. CIT. SPL. RG. 27, MUMBAI

In the result, appeal is partly allowed

ITA 7891/MUM/2004[1997-1998]Status: DisposedITAT Mumbai12 Apr 2019AY 1997-1998

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Manoj Kumar

Section 115JSection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.7891/Mum./2004 (Assessment Year : 1997–98) Standard Chartered Bank Taxation Department 23–25, M.B. Road, 3rd Floor ……………. Appellant Fort, Mumbai 400 001 PAN – AABCS4681D v/s Jt. Commissioner of Income Tax ……………. Respondent Special Range–27, Mumbai ITA no.9229/Mum./2004 (Assessment Year : 1997–98) Dy. Director of Income Tax (I.T) ……………. Appellant Range–2(1), Mumbai v/s Standard Chartered Bank 4th Floor, New Excelsior Building ……………. Respondent A.K. Naik Marg,…