DIT(IT) v. Credit Agricole Indosuez

69 Taxmann.com 285High Court2016#18270 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115JBSection 25(1)Section 37Section 44CSection 7(3)Section 90(2)

Judgments citing DIT(IT) v. Credit Agricole Indosuez

M/S. MASHREQ BANK PSC.,MUMBAI vs. DDIT (IT) - 3(2), MUMBAI

In the result, the appeal is allowed, as indicated above

ITA 1342/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Feb 2025AY 2002-2003

Bench: Justice (Retd.) C. V. Bhadangshri Saktijit Dey & Ms. Padmavathy Sassessment Year: 2002-03

Section 37Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI BEFORE JUSTICE (RETD.) C. V. BHADANG, PRESIDENT SHRI SAKTIJIT DEY, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2002-03 Mashreq Bank Psc, Vs. DCIT (IT)-3(2), 1305, Raheja Centre, Mumbai 13th Floor, Nariman Point, Mumbai PAN : AAACM 4303 M (Appellant) (Respondent) Assessee by Shri Percy Pardiwala, Sr. Adv & Shri Madhur Agarwal, Adv. Department by Shri Vivek perampurna (CIT-DR) Date of hearing 21.01.2025 Date of pronouncement 06.02.2025 ORDER PER SAKTIJIT DEY, VP: Captioned appeal of the assessee arises out of order dat…

M/S. BURO HAPPOLD LTD,MUMBAI vs. DY.CIT (INT TAX) -1(3) (2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 516/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 Sept 2023AY 2018-19

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.516/मुं/2022 (िन.व. 2018-19) Buro Happold Limited, C/O. Sudit K. Parekh & Co. Llp, Urmix Axis, 06Th Floor, Famous Studio Lane, Dr.E.Moses Road, Mahalaxmi, Mumbai 400 011. Pan: Aabcb-9239-Q ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax International Taxation -1(3)(2),Mumbai 1810, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... "ितवादी/Respondent अपीलाथ" "ारा /Appellant By : Shri Vijay Mehta "ितवादी "ारा /Respondent By : Shri Anil Sant सुनवाई की ितिथ/ Date Of Hearing : 10/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 27/09/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anil Sant
Section 143(3)Section 234BSection 234C

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.516/मुं/2022 (िन.व. 2018-19) Buro Happold Limited, C/o. Sudit K. Parekh & Co. LLP, Urmix Axis, 06th Floor, Famous Studio Lane, Dr.E.Moses Road, Mahalaxmi, Mumbai 400 011. PAN: AABCB-9239-Q ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner of Income tax International Taxation -1(3)(2),Mumbai 1810, 18th Floor, Air India Building, Nariman Point, Mumbai 400…

DHARAMPAL BROTHERS PVT. LTD.,MUMBAI vs. DY. CIT 9(3)(1), MUMBAI

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

ITA 1946/MUM/2019[2015-16]Status: DisposedITAT Mumbai01 Apr 2021AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1946/Mum/2019 (ननधधारण वर्ा / Assessment Years: 2015-16) बनधम/ Dharampal Brothers Pvt. Dcit-9(3)(1) Room No.215, 2Nd Floor, Ltd. Vs. Mehra Industrial Aayakar Bhavan, M. K. Compound, Sakinaka, Road, Mumbai-400020. Andheri Kurla Road, Mumbai-400072. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. :Aaacd4297R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Shekar Gupta Revenue By: Shri Bharat Andhale (Dr) सुनवाई की तारीख / Date Of Hearing: 05/01/2021 घोषणा की तारीख /Date Of Pronouncement: 01/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 28.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. The Ld. Cit(A) Has Failed To Appreciate That The Provisions Of Section 50C Do Not Apply To A Leasehold Land. 2. The Ld. Cit(A) Has Failed To Consider The Decision Of The Bombay High Court In The Case Of Cit Vs Greenfield Hotels & Estates (P) Ltd. 389 Itr 68 (Bombay) Wherein The Hon’Ble Bombay High Court Held That Section 50C Does Not Apply To Leasehold Land. 3. The Ld. Cit(A) Has Erred In Law & On The Facts Of The Case In Sustaining The Addition Of An Amount Of Rs.40,87,381/- As Short Term Capital Gain & Rs.1,65,91,485/- As Long Term Capital Gains.”

For Appellant: Shri Shekar GuptaFor Respondent: Shri Bharat Andhale (DR)
Section 143(1)Section 143(2)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1946/Mum/2019 (ननधधारण वर्ा / Assessment Years: 2015-16) बनधम/ Dharampal Brothers Pvt. DCIT-9(3)(1) Room no.215, 2nd Floor, Ltd. Vs. Mehra Industrial Aayakar Bhavan, M. K. Compound, Sakinaka, Road, Mumbai-400020. Andheri Kurla Road, Mumbai-400072. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAACD4297R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Shekar Gupta Revenue by: Shri Bharat Andhale (DR) सुनवाई की तारीख / Date of Hearing: 05/01/2021 घोषणा की तारीख /Date…

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 2(1)(1), MUMBAI vs. CITIBANK OVERSEAS INVESTMENT CORPORATION, MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 34/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

CITIBANK OVERSEAS INVESTMENT CORPORATION,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 2(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 276/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

DIT(IT) v. Credit Agricole Indosuez (69 Taxmann.com 285) — Cited in 5 Judgments | BharatTax