DDIT v. Abu Dhabi Commercial Bank Ltd (Mumbai ITAT)

60 SOT 71Income Tax Appellate Tribunal#18193 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2020.

Judgments citing DDIT v. Abu Dhabi Commercial Bank Ltd (Mumbai ITAT)

ABU DHABI COMMERCIAL BANK PJSC,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 1(1)(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 63/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Dhanesh Bafna &For Respondent: Shri Avanesh Tiwari
Section 41(1)Section 44C

…essee in assessee’s own case for assessment years 1995-96 to 2004-05. The Ld. Counsel submits that the decision of the Tribunal for assessment years 1995- 96 to 2000-01 is reported in (150 TTJ 85) and for the assessment years 2001-02 & 2002-03 is reported in (60 SOT 71) and for the assessment years 2003-04 and 2004-05 he submits that the Coordinate Bench decided this issue in ITA Nos. 6530 of 2006 and 3463/M/2010 dated 3.8. 2012. Copies of the decisions are placed on record. 4. The Ld. Departmental Representative vehemently supports the orders of the lower authorities. In the alternative, the Ld. DR submits that…

ABU DHABI COMMERCIAL BANK PJSC,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 1(1)(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 1882/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Dhanesh Bafna &For Respondent: Shri Avanesh Tiwari
Section 41(1)Section 44C

…essee in assessee’s own case for assessment years 1995-96 to 2004-05. The Ld. Counsel submits that the decision of the Tribunal for assessment years 1995- 96 to 2000-01 is reported in (150 TTJ 85) and for the assessment years 2001-02 & 2002-03 is reported in (60 SOT 71) and for the assessment years 2003-04 and 2004-05 he submits that the Coordinate Bench decided this issue in ITA Nos. 6530 of 2006 and 3463/M/2010 dated 3.8. 2012. Copies of the decisions are placed on record. 4. The Ld. Departmental Representative vehemently supports the orders of the lower authorities. In the alternative, the Ld. DR submits that…

DDIT (IT) 1(1), MUMBAI vs. ABU DHABI COMMERCIAL BANK LTD, MUMBAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 3760/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Apr 2016AY 2006-07

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.4926 To 4928/Mum/2009 ("नधा"रण वष" / Assessment Years: 2004-05 To 2006-07 Abu Dhabi Commercial The Dcit (International बनाम/ Bank Ltd., Taxation)-1(1), Vs. 75B Rehmat Manzil, Scindia House, Veer Nariman Road, Narottam Morarjee Marg, Mumbai-400 020 Ballard Estate Mumbai-400 038 आयकर अपील सं /I.Ta No. 3760/Mum/2012 ("नधा"रण वष" / Assessment Year: 2006-07 The Dcit (International Abu Dhabi Commercial Bank बनाम/ Taxation)-1(1), Ltd., Vs. Scindia House, 75B Rehmat Manzil, Narottam Morarjee Marg, Veer Nariman Road, Ballard Estate Mumbai-400 020 Mumbai-400 038 C.O. No. 121/Mum/2013 (Arising Out Of I.Ta No. 3760/Mum/2012 ("नधा"रण वष" / Assessment Year: 2006-07 Abu Dhabi Commercial The Dcit (International बनाम/ Bank Ltd., Taxation)-1(1), Vs. 75B Rehmat Manzil, Scindia House, Veer Nariman Road, Narottam Morarjee Marg, Mumbai-400 020 Ballard Estate Mumbai-400 038 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaca 4216B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Dhanesh Bafna अपीलाथ" ओर से/ Assessee By: Ms. Chandni Shah ""यथ" क" ओर से/Revenue By:

For Appellant: Ms. Chandni Shah
Section 41(1)Section 44C

…sessee in assessee’s own case for assessment years 1995-96 to 2004-05. The Ld. Counsel submits that the decision of the Tribunal for assessment years 1995-96 to 2000-01 is reported in (150 TTJ 85) and for the assessment years 2001-02 & 2002-03 is reported in (60 SOT 71) and for the assessment years 2003-04 and 2004-05 he submits that the Co- ordinate Bench decided this issue in ITA Nos. 6530 of 2006 and 3463/M/2010 dated 3.8. 2012. Copies of the decisions are placed on record. 4. The Ld. Departmental Representative vehemently supports the orders of the lower authorities. In the alternative, the Ld. DR submits th…

ABU-DHABI COMMERICAL BANK LTD,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 4926/MUM/2009[2004-05]Status: DisposedITAT Mumbai29 Apr 2016AY 2004-05

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.4926 To 4928/Mum/2009 ("नधा"रण वष" / Assessment Years: 2004-05 To 2006-07 Abu Dhabi Commercial The Dcit (International बनाम/ Bank Ltd., Taxation)-1(1), Vs. 75B Rehmat Manzil, Scindia House, Veer Nariman Road, Narottam Morarjee Marg, Mumbai-400 020 Ballard Estate Mumbai-400 038 आयकर अपील सं /I.Ta No. 3760/Mum/2012 ("नधा"रण वष" / Assessment Year: 2006-07 The Dcit (International Abu Dhabi Commercial Bank बनाम/ Taxation)-1(1), Ltd., Vs. Scindia House, 75B Rehmat Manzil, Narottam Morarjee Marg, Veer Nariman Road, Ballard Estate Mumbai-400 020 Mumbai-400 038 C.O. No. 121/Mum/2013 (Arising Out Of I.Ta No. 3760/Mum/2012 ("नधा"रण वष" / Assessment Year: 2006-07 Abu Dhabi Commercial The Dcit (International बनाम/ Bank Ltd., Taxation)-1(1), Vs. 75B Rehmat Manzil, Scindia House, Veer Nariman Road, Narottam Morarjee Marg, Mumbai-400 020 Ballard Estate Mumbai-400 038 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaca 4216B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Dhanesh Bafna अपीलाथ" ओर से/ Assessee By: Ms. Chandni Shah ""यथ" क" ओर से/Revenue By:

For Appellant: Ms. Chandni Shah
Section 41(1)Section 44C

…sessee in assessee’s own case for assessment years 1995-96 to 2004-05. The Ld. Counsel submits that the decision of the Tribunal for assessment years 1995-96 to 2000-01 is reported in (150 TTJ 85) and for the assessment years 2001-02 & 2002-03 is reported in (60 SOT 71) and for the assessment years 2003-04 and 2004-05 he submits that the Co- ordinate Bench decided this issue in ITA Nos. 6530 of 2006 and 3463/M/2010 dated 3.8. 2012. Copies of the decisions are placed on record. 4. The Ld. Departmental Representative vehemently supports the orders of the lower authorities. In the alternative, the Ld. DR submits th…

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)

…IT(A) and in addition thereof the ld. AR also placed reliance on the decision in the cases of : a) Credit Lyonnais (through their successors: Calyon Bank) v. ADIT [2013] 35 taxmann.com 583 (MumTrib)]; b) DDIT V/s Abu Dhabi Commercial Bank Ltd (Mumbai ITAT) (60 SOT 71); and c) DDIT V/s Citi bank N A in ITA No.8472/Mum/2004 (AY-2001-02) dated13.9.2013. Accordingly, the ld. AR submitted that the issue raised by the assessee in this appeal stands covered by the above said decisions and hence, the order of ld. CIT(A) be confirmed. 106. We have considered the rival contentions and perused the record available before…

DDIT v. Abu Dhabi Commercial Bank Ltd (Mumbai ITAT) (60 SOT 71) — Cited in 5 Judgments | BharatTax