Nav Bharat Vanijya v. CIT

123 ITR 865High Court1980#22233 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2023.

Judgments citing Nav Bharat Vanijya v. CIT

DCIT, Circle 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

ITA 1047/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Jun 2023AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh ParekhFor Respondent: Shri Shambhu Yadav
Section 142(1)Section 143(2)Section 143(3)Section 250Section 90

…basic provision, but, for our present purposes, those conditions are not really relevant. That brings us to the question as to what are the connotations of "in accordance with the provisions" of the tax treaty. In the case of Nav Bharat Vanijya Vs CIT [(1980) 123 ITR 865 (Cal)], Hon'ble Calcutta High Court has observed that "(t)he words 'in accordance with', mean being in agreement or harmony with; in conformity to: vide the Compact Edition of the Oxford English Dictionary, Vol. I, page 62". In paragraph 32.5 of the OECD Model Convention Commentary, 2017, as indeed in its earlier versions, it is, inter alia, stat…

DCIT, Cir 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

ITA 1046/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jun 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh ParekhFor Respondent: Shri Shambhu Yadav
Section 142(1)Section 143(2)Section 143(3)Section 250Section 90

…basic provision, but, for our present purposes, those conditions are not really relevant. That brings us to the question as to what are the connotations of "in accordance with the provisions" of the tax treaty. In the case of Nav Bharat Vanijya Vs CIT [(1980) 123 ITR 865 (Cal)], Hon'ble Calcutta High Court has observed that "(t)he words 'in accordance with', mean being in agreement or harmony with; in conformity to: vide the Compact Edition of the Oxford English Dictionary, Vol. I, page 62". In paragraph 32.5 of the OECD Model Convention Commentary, 2017, as indeed in its earlier versions, it is, inter alia, stat…

Amarchand & Mangaldas & Suresh A Shroff & Co., Mumbai vs. DCIT 9(1)(2), Mumbai

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

ITA 2613/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2020AY 2014-15
Section 143(3)

…basic provision, but, for our present purposes, those conditions are not really relevant. That brings us to the question as to what are the connotations of "in accordance with the provisions" of the tax treaty. In the case of Nav Bharat Vanijya Vs CIT [(1980) 123 ITR 865 (Cal)], Hon'ble Calcutta High Court has observed that "(t)he words 'in accordance with', mean being in agreement or harmony with; in conformity to: vide the Compact Edition of the Oxford English Dictionary, Vol. ITA No. 2613/Mum/19 Assessment year: 2014-15 Page 3 of 9 I, page 62". In paragraph 32.5 of the OECD Model Convention Commentary, 2017,…

Nav Bharat Vanijya v. CIT (123 ITR 865) — Cited in 3 Judgments | BharatTax