Mavaliayi Service Cooperative Bank Ltd. v. CIT

12 Taxmann.com 161Supreme Court of India2021#18831 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 119(1)section 6(3)section 44c retrospective amendment domestic company section 90(2)beneficial owner fees for technical services tax treaty permanent establishment section 90 section 119

Judgments citing Mavaliayi Service Cooperative Bank Ltd. v. CIT

Shinhan Bank, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, the cross-objection is dismissed

ITA 2229/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13

Section 143(3)

…ITA Nos. 2227 & 2229/Mum/2017and 7345 & 7347/Mum/2018 CO Nos.: 17 & 18/Mum/ 2021; Assessment years: 2012-13 to 2015-16 Page 1 of 33 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos. 2227 & 2229/Mum/2017 ITA Nos. 7345 & 7347/Mum/2018 Assessment years: 2012-13 to 2015-16 Shinhan Bank .…………………………Appellant Unit No 701, 7th floor, Peninsulla Tower-1, Peninsula Corporate Park, G.K Marg, Lower Parel, Mumbai 400 013 [PAN: AAACC2144A] Vs. Deputy Commissioner of Income-Tax (IT) 4(2)(1) Mumbai ……………...…………Respondent CO Nos…

Shinhan Bank, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, the cross-objection is dismissed

ITA 2227/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14

Section 143(3)

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09

Section 143(3)Section 44C

…CO Nos.: 114/Mum/2016 and 37/Mum/ 2020 ITA No. 6994/Mum/2012; Assessment year 2008-09 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] Assessment year 2008-09 Shinhan Bank ……………….………Appellant Wockhardt Towers, 5th floor, West Wing Bandra Kurla Complex, Bandra (East), Mumbai 400 051 [PAN: AAACC2144A] Vs. Deputy Director of Income Tax (International Taxation) Range 2(1), Mumbai ……………………Respondent CO Nos.: 114/Mum/2016 and 37/Mum/ 2020 Arising out of ITA No. 6994/Mum/2012 Assessment year 2008-09 Deputy Director…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08

Section 143(3)Section 90

…CO Nos.: 113/Mum/2016 and 36/Mum/ 2020 ITA No. 6993/Mum/2012; Assessment year 2007-08 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] Assessment year 2007-08 Shinhan Bank ……………….………Appellant Wockhardt Towers, 5th floor, West Wing Bandra Kurla Complex, Bandra (East), Mumbai 400 051 [PAN: AAACC2144A] Vs. Deputy Director of Income Tax (International Taxation) Range 2(1), Mumbai ……………………Respondent CO Nos.: 113/Mum/2016 and 36/Mum/ 2020 Arising out of ITA No. 6993/Mum/2012 Assessment year 2007-08 Deputy Director of In…