MUM-INTL) and Platinum Investment Management Ltd. v. DDIT

DCIT-6(1)(1), Mumbai vs. M/S. Credit Suisse Finanace (India) Pvt Ltd., Mumbai

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.2006/मुं/2023 (िन.व. 2012-13) आअसं.2007/मुं/2023 (िन.व. 2013-14) आअसं.2001/मुं/2023 (िन.व. 2014-15) Dy. Commissioner Of Income-Tax 6(1)(1), Mumbai, Room No.504, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/S. Credit Suisse Finance (India) Pvt. Ltd. 9Th Floor, Ceejay House, Plot F, Shivsagar Estate, Dr.Annie Besant Road, Worli, Mumbai – 400 018. Pan: Aaacb-3741-N ..... "ितवादी/Respondent Revenue By : Shri H.M.Bhatt Assessee By : Shri Percy Pardiwala With Shri Paras Savla & Shri Harsh Savla सुनवाई की ितिथ/ Date Of Hearing : 16/10/2023 घोषणा की ितिथ/ Date Of Pronouncement : 18/10/2023 आदेश/Order Per Vikas Awasthy, Jm:

…आयकर अपीलीय अिधकरण मुंबई पीठ “सी ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2006/मुं/2023 (िन.व. 2012-13) आअसं.2007/मुं/2023 (िन.व. 2013-14) आअसं.2001/मुं/2023 (िन.व. 2014-15) Dy. Commissioner of Income-tax 6(1)(1), Mumbai, Room No.504, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/s. Credit Suisse Finance (India) Pvt. Ltd. 9th Floor, Ceejay House, Plot F, Shivsagar Estate, Dr.Annie Besant…

DCIT-6(1)(1), Mumbai vs. M/S. Credit Suisse Finance (India) Pvt Ltd., Mumbai

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.2006/मुं/2023 (िन.व. 2012-13) आअसं.2007/मुं/2023 (िन.व. 2013-14) आअसं.2001/मुं/2023 (िन.व. 2014-15) Dy. Commissioner Of Income-Tax 6(1)(1), Mumbai, Room No.504, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/S. Credit Suisse Finance (India) Pvt. Ltd. 9Th Floor, Ceejay House, Plot F, Shivsagar Estate, Dr.Annie Besant Road, Worli, Mumbai – 400 018. Pan: Aaacb-3741-N ..... "ितवादी/Respondent Revenue By : Shri H.M.Bhatt Assessee By : Shri Percy Pardiwala With Shri Paras Savla & Shri Harsh Savla सुनवाई की ितिथ/ Date Of Hearing : 16/10/2023 घोषणा की ितिथ/ Date Of Pronouncement : 18/10/2023 आदेश/Order Per Vikas Awasthy, Jm:

…आयकर अपीलीय अिधकरण मुंबई पीठ “सी ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2006/मुं/2023 (िन.व. 2012-13) आअसं.2007/मुं/2023 (िन.व. 2013-14) आअसं.2001/मुं/2023 (िन.व. 2014-15) Dy. Commissioner of Income-tax 6(1)(1), Mumbai, Room No.504, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/s. Credit Suisse Finance (India) Pvt. Ltd. 9th Floor, Ceejay House, Plot F, Shivsagar Estate, Dr.Annie Besant…

DDIT (It) 2(2), Mumbai vs. Ubs Ag, Mumbai

In the result, revenue’s appeal as well as assessee’s Cross

Bench: Shri G S Pannu & Shri Amit Shuklaita

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी एस प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBERITA ITA No. : 4525/Mum/2014 (Assessment year: 2009-10) DCIT (IT) 2(2), Vs M/s UBS AG, R.No.116 Scindia House, Level 3.2 Ballard Pier, North Avenue Maker Maxity, N M Road, Bandra Kurla Complex, Mumbai -400 038 Bandra (East), Mumbai -400 051 अपीलाथ" (Appellant) ""यथ" (Respondent) CO No.210/Mum/2015 Arising out of ITA No. : 4525/Mum/2014, AY 2009-10 M/s UBS AG, Vs DCIT (IT)…