CIT v. P.V.A.L. Kulandagan Chettiar

267 ITR 654Supreme Court of India2004#1342 most cited

What is CIT v. P.V.A.L. Kulandagan Chettiar authority for?

This case established a principle regarding the application of Double Taxation Avoidance Agreements (DTAAs) versus domestic tax law, particularly concerning the use of more beneficial provisions for an assessee, though its specific impact has been nullified by subsequent legal amendments.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. P.V.A.L. Kulandagan Chettiar · 267 ITR 654 · Section 90(3) · Double Taxation Avoidance Agreement · DTAA benefits · tax treaty override · beneficial provision · subsequent legal amendments · Azadi Bachao Andolan

Sections most often in play

Section 234BSection 143(2)Section 132Section 142(1)Section 153ASection 271(1)(c)Section 69Section 163
Read the full judgment

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163section 276section 43dsection 36(2)(v)section 41(4)azadi bachao andolansection 153b(1)house property incomesection 43b(f)

Judgments citing CIT v. P.V.A.L. Kulandagan Chettiar

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax(It), Circle-1, Pune

In the result, appeal of the assessee is allowed

ITA 488/PUN/2022[2019-20]Status: DisposedITAT Pune01 Nov 2022AY 2019-20
For Appellant: Shri Siddesh Chaugule, CAFor Respondent: Shri Keyur Patel – CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 253Section 270ASection 9(1)(vi)Section 9(1)(vii)

…wo. If the provision of the Act on a particular issue is more beneficial to the assessee vis-a-vis that in the DTAA, then such provision of the Act shall apply and vice versa. The Hon’ble Supreme Court in the case of CIT v. P.V.A.L. Kulandagan Chettiar (2004) 267 ITR 654 (SC) has held that the provisions of sections 4 and 5 are subject to the contrary provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble jurisdictional High Court in CIT v. Siemens Aktiongesellschaft (2009) 310 ITR…

Shri Prabhukumar Aiyappa Kullatira, Bangalore vs. Income Tax Officer Ward-4(3)(4), Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 3048/BANG/2018[2015-16]Status: DisposedITAT Bangalore15 Jun 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Smt. Pratibha, A.RFor Respondent: Smt. Riyadarshini Basaganni, D.R
Section 143(3)Section 234ASection 5(1)

…ITA No.3048/Bang/2018 Shri Prabhukumar Aiyappa Kullatira, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Prabhukumar Aiyappa Kullatira C-1101, Adarsh Rhythm, 71 Panduranga Nagar Vs. ITO Ward 4(3)(4) Bangalore Bangalore PAN NO : AAOPK2493D APPELLANT RESPONDENT Appellant by : Smt. Pratibha, A.R. Respondent by : Smt. Riyadarshini Basaganni, D.R. Date of Hearing : 30.05.2022 Date of Pronouncement : 15.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal…

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax (Int Tax), Pune

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 253/PUN/2021[2017-18]Status: DisposedITAT Pune09 Jun 2022AY 2017-18
For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Subhakanta Sahu
Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)Section 9(2)

…wo. If the provision of the Act on a particular issue is more beneficial to the assessee vis-a-vis that in the DTAA, then such provision of the Act shall apply and vice versa. The Hon’ble Supreme Court in the case of CIT v. P.V.A.L. Kulandagan Chettiar (2004) 267 ITR 654 (SC) has held that the provisions of sections 4 and 5 are subject to the contrary provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble jurisdictional High Court in CIT v. Siemens Aktiongesellschaft (2009) 310 ITR…

ACIT, International Taxation, Circle-1(2)(2), New Delhi vs. Datamine International Ltd., New Delhi

ITA 6383/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Nov 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6383/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Datamine International Ltd., International Taxation, (Now Cae Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaacd7600A Assessee By : Sh. V. K. Aggarwal, Ar Revenue By : None Date Of Hearing: 29.09.2021 Date Of Pronouncement: 26.11.2021

For Appellant: Sh. V. K. Aggarwal, ARFor Respondent: None
Section 9(1)(vi)

…wo. If the provision of the Act on a particular issue is more beneficial to the assessee vis-a-vis that in the DTAA, then such provision of the Act shall apply and vice versa. The Hon’ble Supreme Court in the case of CIT v. P.V.A.L. Kulandagan Chettiar (2004) 267 ITR 654 (SC) has held that the provisions of sections 4 and 5 are subject to the contrary provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble Bombay High Court in CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bo…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bharat Fritz Werner Limited, Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2247/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Sept 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bharat Fritz Werner Limited, Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2246/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Sept 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bharat Fritz Werner Limited, Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2245/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Sept 2021AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bharat Fritz Werner Limited, Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2244/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Sept 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

M/S. Bhararth Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2049/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Sept 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2048/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Sept 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2047/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Sept 2021AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

M/S. Bharath Fritz Werner Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(2), Bangalore

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 2046/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Sept 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ness profit and recipient has not Permanent Establishment in India. Hence TDS is not applicable as per Article 7 read with Article 5 of Indo-German DTAA. The appellant relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kulandagan Chettiar (267 ITR 654) wherein it was held that in the absence of a PE, the tax cannot be levied in India. This is made amply clear in Article 7 of the treaty. The revision petition against this decision was dismissed by the Hon’ble Supreme Court in 300 ITR 5. The appellant also relied on the decision of Hon’ble Supreme Court in the case of DIT (International taxation…

Bank of India, Mumbai vs. Asst. CIT-2(1)(1), Mumbai

In the result, the appeal of the Assessing Officer is partly allowed in the terms indicated above

ITA 1767/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 Dec 2020AY 2015-16
Section 115Section 11JSection 143(3)Section 90Section 90(3)

…the provisions of the related tax treaty. Having so set out the correct position from an academic point of view, we may hasten to add that there is indeed a judicial precedent from Hon’ble Supreme Court, in the case of CIT Vs PVAL Kulandagan Chettiar [(2004) 267 ITR 654 (SC)], which touches a different chord, but then, in the light of subsequent legal amendments, the impact of this judicial precedent stands nullified. What is thus correct on the first principles and as per the text books, is also the binding legal position. 6. When we put our above understanding to the learned counsel in the beginning of hearing…

DCIT 2(2)(1), Mumbai vs. State Bank of India, Mumbai

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 6273/MUM/2016[1996-97]Status: DisposedITAT Mumbai21 Oct 2020AY 1996-97

Bench: Shri Justice P P Bhatt & Shri M. Balaganesh, Am Dy.Commissioner Of Income Vs. State Bank Of India Tax Financial Reporting & Circle-2(2)(1) Taxation Department 3Rd Floor, Corporate Centre Mumbai State Bank Bhavan Madam Cama Road Nariman Point Mumbai – 400 021 Pan/Gir No. Aaacs8577K (Appellant) .. (Respondent)

Section 143(3)Section 36(1)(vii)Section 36(1)(viia)Section 41(4)

…essee also placed reliance on the following decisions before the ld. AO:- • Special Bench of ITAT in PAVL Kulandagan Chettiar (3 ITD 426); view upheld by the High Court and Supreme Court in 267 1TR 654 [review petition before the Supreme Court was dismissed (300 ITR 5)] • GIT v. VRSRM Firm (208 ITR 401) (Madras High Court) • CTT V. R.M. Muthiah (202 ITR 508) (Karnataka High Court) • DCITv. Paini Computer Systems Limited (2007) (114 ITD 159) (Pune Tribunal) • DOT v. Torqouise Investment & Finance Ltd. (2008) (300IR 1) (Supreme Court) • Pooja Bhatt v. DOT (2008) (26 SOT 574) (Mum) • DOT v. Mideast India Ltd. (200…

M/S. Device Driven (India) Pvt. Ltd vs. The Commissioner of Income Tax

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

…the DTAA, a Division Bench judgment of this Court in US Technology Resources (Pvt.) Ltd. v. CIT [(2018) 407 ITR 327 (Ker)] is relied on. To advance the case of no liability under the DTAA, the decision in C.I.T. v. P.V.A.L. Kulandagan Chettiar [(2004) 267 ITR 654 (SC)] has also been relied on. 6. Sri.P.K.Ravindranatha Menon, learned Senior Counsel appearing for the respondent, would specifically I.T.A.No.257 of 2014 - 7 - refer to the Explanation added in the year 2010, which has retrospective effect from 1976 onwards. The Explanation was specifically introduced to get over the decision…

Sandvik Machining Solution Ab, (Formerly Known As) Sandvik Tolling Severige Ab), Pune vs. Assistant Commissioner of Income-Tax, (It), Circle -2, Pune

In the result, the appeal of the assessee is allowed

ITA 1319/PUN/2019[2016-17]Status: DisposedITAT Pune14 Feb 2020AY 2016-17

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Alok Malviya
Section 143(2)Section 144(3)Section 144CSection 144C(5)Section 9(1)(vi)Section 9(1)(vii)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “सी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI S.S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.1319/PUN/2019 "नधा"रण वष" / Assessment Year : 2016-17 Sandvik Maching Solutions AB ………. अपीलाथ" / (formerly known as Sandvik Tolling Appellant Sverige AB), C/o. Sandvic Asia Private Limted, Mumbai – Pune Road, Dapodi, Pune. PAN : AAKCS4689N. बनाम v/s The Asst. Commissioner of Income Tax, ………. ""यथ" / (International Taxation), Circle – 2, Respondent Pune. Assessee by : Shri Nikhil Pathak. Revenue by : Shri Alok Malviya…

Tecnimont Pvt. Ltd., Mumbai vs. ACIT, RG- 13 (3)(2), Mumbai

In the result, the appeal is dismissed

ITA 155/MUM/2019[2014-15]Status: DisposedITAT Mumbai14 Feb 2020AY 2014-15
Section 143(3)

…ndia based on relevant tax treaties”. The assessee has also relied upon a large number of judicial precedents, including the judicial precedents in the cases of PAVL Kulandagan Chettiar [3 ITD 426 (SB)], which has been upheld right upto Hon’ble Supreme Court (267 ITR 654) and a review petition has also been dismissed by Hon’ble Supreme Court (300 ITR 5), CIT Vs Bank of India [64 taxmann.com 335 (Bom)], CIT Vs VRSRM Firm (208 ITR 401), CIT Vs R M Muthiah [202 ITR 508 (Karnataka)], DCIT Vs Patni Computer Systems Ltd [114 ITD 159 (Pune)], Apollo Hospitals Enterprises Limited [53 SOT 103 (Chennai)], DCIT Vs Turquoise…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

ACIT Ltu 2, Chennai vs. Indian Overseas Bank, Chennai

In the result, the assessee’s appeal in ITA No

ITA 948/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Jan 2020AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 948/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15

For Appellant: Shri. M. Srinivasa Rao, CIT
Section 115JSection 36(1)(vii)Section 36(1)(viia)

…आयकर अपील"य अ"धकरण ,’ डी ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद य एवं, "ी एस जयरामनलेखा सद य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 948/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15 Assistant Commissioner of Income Tax, M/s. Indian Overseas Bank, Large Taxpayer Unit -2, Vs. 763, Anna Salai, Chennai – 600 034. Chennai – 600 002. [PAN: AAACI 1223J] आयकर अपील सं/.I.T.A. No. 777/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15 M/s. Indian Overseas Bank, Deputy Commission…

Indian Overseas Bank, Chennai vs. DCIT Ltu-2, Chennai

In the result, the assessee’s appeal in ITA No

ITA 777/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Jan 2020AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 948/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15

For Appellant: Shri. M. Srinivasa Rao, CIT
Section 115JSection 36(1)(vii)Section 36(1)(viia)

…आयकर अपील"य अ"धकरण ,’ डी ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद य एवं, "ी एस जयरामनलेखा सद य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 948/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15 Assistant Commissioner of Income Tax, M/s. Indian Overseas Bank, Large Taxpayer Unit -2, Vs. 763, Anna Salai, Chennai – 600 034. Chennai – 600 002. [PAN: AAACI 1223J] आयकर अपील सं/.I.T.A. No. 777/Chny/2018 "नधा"रण वष"/Assessment Year : 2014-15 M/s. Indian Overseas Bank, Deputy Commission…