ABN AMRO BANK N.V.,KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA
In the result, the appeals of the assessee are partly allowed
ITA 1738/KOL/2009[2005-2006]Status: DisposedITAT Kolkata13 Apr 2016AY 2005-2006
Bench: : Shri Mahavir Singh & Shri M. Balaganesh
For Appellant: Shri R.N. Bajroria, Sr. Adocate, ld.ARFor Respondent: Shri G. Mallikarjana, CIT, ld.DR
Section 143(3)Section 44C
44C of the Act.
We find that the same direction is required to be given for the asst years under appeal before us. Respectfully following the aforesaid tribunal order, this ground for various asst years (supra) is allowed for statistical purposes.
ABN Amro Bank N.V
The Royal Bank of Scotland N.V
C-AM
5. INTEREST PAID TO HEAD OFFICE
GROUND