DCIT CC 7(2).MUMBAI, MUMBAI vs. MAN INDUSTRIES (INDIA) LIMITED, MUMBAI
In the result, the appeal of the Revenue is allowed
ITA 619/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Nov 2025AY 2020-21
Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-2021
For Respondent: Mr. K. Gopal
Section 14ASection 194ASection 40
that 3(1), Mumbai has clarified vide its letter dated 24.01.2011 that ICICI
Bank Ltd is an Indian resident company in terms of section 6(3)(iii) of the Act,
Bank Ltd is an Indian resident company in terms of section 6(3)(iii) of the Act,
Bank ... Indian resident company in terms of section 6(3)(iii) of the Act, and the global income of the ICICI Bank Ltd including the offshore branch is and the global income of the ICICI Bank Ltd including the offshore branch is and the global income of the ICICI Bank