Citibank N.A. Vs. Commissioner of Income-tax

Decided On : Mar-05-2003

Court : Mumbai

LAW: Section 256(1, Section 40A(5, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5)(a)(ii, Section 40A(5, Section 40A(5)(a)(ii, Section 40A, Section 40A(5)(a)(ii, Section 40A(5)(a, Section 40A(5, Section 40A(5, Rule 3, Section 40A(5, Section 40A(5, Section 19, Section 36, Section 18, Section 19(i, Section 19(i, Section 40A, Section 19(i, Section 37, Section 20(1)(i)/ Section 40A(5, Section 40A, Section 28, Section 40A, Section 40A, Section 40A, Section 40A, Section 40A(5, Section 40A and Section 40A

PERSON: S.H. Kapadia, Nos, Nos, R. V. Desai, Mistry, Mistry, Mistry, Mistry, Nos, Nos, Nos, Nos, Nos

NORP: J.1

DATE: October 9, 1991, 1961, 1981-82, June 10, 1998, 1984, 31, 35, 1991, 1991, 1991, 1971, April 1, 1972, 1991, 1991, '20, 31, 36, 37, '11, 1981-82, April 1, 31, 36, 31, 36, 2354 of 1994, 2355 of 1994

ORG: Tribunal, Tribunal, Government, Tribunal, treasury, Government, Government, American Express International Banking Corporation, Citibank, CIT, Tribunal, Tribunal, Tribunal, Tribunal, Sections 30, Sections, the Department :, Department, Department, the Bombay High Court, Lubrizol India Ltd., CIT, the Bombay High Court, Lubrizol India Ltd.'s, Lubrizol India Ltd.'s, Tribunal, Department, Tribunal, the Department :, the assessee-bank, the Bombay High Court, Lubrizol India Ltd., CIT, the Bombay High Court, Lubrizol India Ltd.'s, Department, the Department :On, Department, Government, Department, the Department :Questions Nos, Sections 30, Clauses, Government, Department, Department, Department, Sections, Department, inter alia, Notice of Motion Nos

CARDINAL: two, 1, 2, 2002]258ITR601(Bom, 197, four, 1, 2, 3, 4, 37, 44C, 1, 2, 1, 2, 187, 25, two, three, three, 1, 2, 1, 187, 187, 1, 2, 2, 1, 2, two, two, one, 5, 187, 25.8, 187, 1, 2, 3, 4, 3, 4, 3, 4, 1, 1989.12, 37, two, 14, 37, two, 37.15, 3, 4

ORDINAL: first, second, second, second, first, second, secondly, first

GPE: expenditure.10, Clause