DIT v. ICICI Bank Ltd.

370 ITR 17Reported decision2015#24712 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing DIT v. ICICI Bank Ltd.

DCIT 9(3)(2), Mumbai vs. Futura Value Retail Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 6705/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jul 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit-9(3)(2), M/S. Future Value 418, 4Th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, V. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ Pan: Aaecp3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Sushil Kumar Poddar (Dr) Assessee By: Ms. Dinkle Hariya सुनवाई की तारीख /Date Of Hearing : 12.06.2019 घोषणा की तारीख /Date Of Pronouncement : 04.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 6705/Mum/2016, Is Directed Against Appellate Order Dated 23.08.2016, Passed By Learned Commissioner Of Income Tax (Appeals)-16,Mumbai (Hereinafter Called “The Cit(A)”) In Ita No. Cit(A)/ I.T.305/Dcit-9(3)(2)/2015-16, For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 29.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.6705/Mum/2016

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri. Sushil Kumar Poddar (DR)
Section 143(3)Section 14ASection 194HSection 194JSection 40

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ ACIT-9(3)(2), M/s. Future Value 418, 4th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, v. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ PAN: AAECP3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Sushil Kumar Poddar (DR) Assessee by: Ms. Dinkle Hariya सुनवाई…

DDIT(It) 1(1), Mumbai vs. Accordis Beheer B.V, Mumbai

In the result, the appeal of the assessee and the appeal of the revenue are dismissed

ITA 5025/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4688/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) M/S Accordis Beheer B V बनाम/ Director Of Income Tax Officer (As Successors To M/S Accordis (International Taxation)-1(1), Vs. Overseas Investment B V), Scindia House, C/O Bansi S Mehta & Co., Ballard Pier, 11/13, Bootawala Building, Mumbai-400038 2Nd Floor, Hornimum Circle, Mumbai-400001 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 112Section 391

…lands. He submitted that taxability in one country is not a sine qua non for availing relief under the treaty in the other country. In this regard, he placed reliance on the decision of Hon‟ble Bombay High Court rendered in the case of DIT Vs. ICICI Bank Ltd (370 ITR 17)(Bom) and also upon the decision rendered by the Mumbai bench of Tribunal in the case of Asst. DIT Vs. Green Emirate Shipping & Travels (2006)(100 ITD 203). In view of the decisions relied upon by the assessee, we agree with the contentions of the assessee that payment of tax on the capital gains in Netherlands may not be a condition for availing…

Accordis Beheer B.V. ( As Successor to M.S, Accordis Overseas Investement B.V), Mumbai vs. DDIT (It) 1(1), Mumbai

In the result, the appeal of the assessee and the appeal of the revenue are dismissed

ITA 4688/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4688/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) M/S Accordis Beheer B V बनाम/ Director Of Income Tax Officer (As Successors To M/S Accordis (International Taxation)-1(1), Vs. Overseas Investment B V), Scindia House, C/O Bansi S Mehta & Co., Ballard Pier, 11/13, Bootawala Building, Mumbai-400038 2Nd Floor, Hornimum Circle, Mumbai-400001 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 112Section 391

…lands. He submitted that taxability in one country is not a sine qua non for availing relief under the treaty in the other country. In this regard, he placed reliance on the decision of Hon‟ble Bombay High Court rendered in the case of DIT Vs. ICICI Bank Ltd (370 ITR 17)(Bom) and also upon the decision rendered by the Mumbai bench of Tribunal in the case of Asst. DIT Vs. Green Emirate Shipping & Travels (2006)(100 ITD 203). In view of the decisions relied upon by the assessee, we agree with the contentions of the assessee that payment of tax on the capital gains in Netherlands may not be a condition for availing…

DIT v. ICICI Bank Ltd. (370 ITR 17) — Cited in 3 Judgments | BharatTax