(i) DIT v. Credit Agricole Indosuez

377 ITR 101High Court#20668 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 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) DIT v. Credit Agricole Indosuez

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

…x refund is paid by the Government, the said interest is exempt from tax within the meaning of Article 11(3) of India -Canada tax treaty. To further support his submissions he placed reliance on the following decisions: (i) DIT vs. Credit Agricole Indosuez , 377 ITR 101(Bom) (ii) Ansaldo Energia SPA vs CIT, 384 ITR 312 (Mad) The ld.Counsel for the assessee submitted that the decision rendered by Hon'ble Jurisdictional High Court in the case of DIT vs. Credit Agricole Indosuez (supra) was cited before the CIT(A) . The CIT(A) instead of following the decision of Hon'ble Jurisdictional High Court referred to the…

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

…x refund is paid by the Government, the said interest is exempt from tax within the meaning of Article 11(3) of India -Canada tax treaty. To further support his submissions he placed reliance on the following decisions: (i) DIT vs. Credit Agricole Indosuez , 377 ITR 101(Bom) (ii) Ansaldo Energia SPA vs CIT, 384 ITR 312 (Mad) The ld.Counsel for the assessee submitted that the decision rendered by Hon'ble Jurisdictional High Court in the case of DIT vs. Credit Agricole Indosuez (supra) was cited before the CIT(A) . The CIT(A) instead of following the decision of Hon'ble Jurisdictional High Court referred to the…

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

…x refund is paid by the Government, the said interest is exempt from tax within the meaning of Article 11(3) of India -Canada tax treaty. To further support his submissions he placed reliance on the following decisions: (i) DIT vs. Credit Agricole Indosuez , 377 ITR 101(Bom) (ii) Ansaldo Energia SPA vs CIT, 384 ITR 312 (Mad) The ld.Counsel for the assessee submitted that the decision rendered by Hon'ble Jurisdictional High Court in the case of DIT vs. Credit Agricole Indosuez (supra) was cited before the CIT(A) . The CIT(A) instead of following the decision of Hon'ble Jurisdictional High Court referred to the…

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

…x refund is paid by the Government, the said interest is exempt from tax within the meaning of Article 11(3) of India -Canada tax treaty. To further support his submissions he placed reliance on the following decisions: (i) DIT vs. Credit Agricole Indosuez , 377 ITR 101(Bom) (ii) Ansaldo Energia SPA vs CIT, 384 ITR 312 (Mad) The ld.Counsel for the assessee submitted that the decision rendered by Hon'ble Jurisdictional High Court in the case of DIT vs. Credit Agricole Indosuez (supra) was cited before the CIT(A) . The CIT(A) instead of following the decision of Hon'ble Jurisdictional High Court referred to the…

(i) DIT v. Credit Agricole Indosuez (377 ITR 101) — Cited in 4 Judgments | BharatTax