(i) CIT v. Emirates Commercial Bank Ltd.

124 Taxmann.com 70Reported decision2021#16580 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 115ASection 44CSection 115A of the Income Tax ActSection 44C of the Income Tax Act

Issues it is cited on

section 44csection 244section 115atested partytransactional net margin methodsection 244acup methodbeneficial ownerrule of consistencymost appropriate methodtax treatypermanent establishment

Judgments citing (i) CIT v. Emirates Commercial Bank Ltd.

Bank of Nova Scotia, Mumbai vs. Deputy Commissioner of Income Tax (It)-1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 863/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Feb 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

The Bank of Nova Scotia, Mumbai vs. DCIT (It) -1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3065/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Feb 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

Bank of Nova Scotia, Mumbai vs. Addl DIT (It) RG 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 4981/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

DCIT (It) -1(2)(1), Mumbai vs. The Bank of Nova Scotia, Mumbai

In the result, appeal of the assessee is allowed

ITA 4899/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

The JCIT (OSD), Cirelce-1(1)(1), Ahmedabad vs. Mieza School Pvt. Ltd(Formerly Known As Arihant Arcade Pvt. Ltd), Surat

In the result, ground number 2 of the Revenue’s appeal is hereby dismissed

ITA 772/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2012-13
For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Mohd Usman, CIT-D.R
Section 14ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 772 /Ahd/2019 Assessment Year 2012-13 JCIT(OSD), Mieza School Pvt. Ltd. Circle-1(1)(1), (Formerly Known as Ahmedabad Vs Arihant Arcade Pvt. Ltd.), (Appellant) F.P. No. 29 Virtuous Retail, Nr. Dumas Resort, Surat Dumas Road, Magdalla, Surat-395007 PAN: AAGCA2476H (Respondent) Assessee by: Shri P.D. Shah, A.R. Revenue by: Shri Mohd Usman, CIT-D.R. Date of hearing : 02-06-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUD…

(i) CIT v. Emirates Commercial Bank Ltd. (124 Taxmann.com 70) — Cited in 5 Judgments | BharatTax