ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA
In the result, appeal of the Revenue is dismissed
ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12
Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)
For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA
Section 115JSection 143(3)Section 14ASection 211Section 40
House property in Singapore is not taxable in India under DTAA while as per Article 25 of DTAA, it is taxable in India.
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M/s UCO Bank
10. That the appellant craves for leave to add, delete and/or modify any of the grounds of appeal before or at the time of hearing.
3. Ground Nos.1 & 2 relates to addition
