Abu-dhabi Commercial Bank Ltd. Vs. Jt. Cit

Decided On : Jul-27-2007

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Article 7(3, Article 7(3, Article 7(3, Section 44C, Article 7(3, Article 25(1, Article 7(3, the Article 7(3, Article 25(1, Article 7(3, Article 7(3, Article 25(1, Article 111, Article 7(3, Article 25(1, Article 25(1, Article 7(3, the Article 7(3, Article 7(3, Article 7(3, the Indian Taxation Law, Article 25(1, Article 7(3, Article 7(3, Article 25(1, Section 44C, Section 44C, Section 44C. Regarding, Section 44C, Article 7.3 of the treaty, Article 26(2, Article 26(2, Article 26(2, Section 90, Section 90, the Finance Act, Article 26(1) &amp, Article 3(h, Article 26, Article 24(2, Section 90, Article 26(2, Article 26(2, Article 26(2, Article 26(2, Section 90, Article 3(h, Article 26(1, Section 90, Section 90, Explanation to Section 2(22, Section 194H, Section 90, the Finance Act, the Finance Act, Section 90, Section 90, Section 90, Section 90, Income Tax Act, Section 90, Section 90, Section 90, the Finance Act, Section 90, Section 90, this Explanation to Section 90

CARDINAL: 1, 14, two, three, three, 5, 24, 139, 228, 2, 1 to 8, 11, 2.1, 2.2, one, 2.3, 3, 3, 7, 27, 2, 3, 26, 26, two, 33, 29, 33, 26, 1-4-1962, 26, 11, 2001.25, 4

ORG: Tribunal, Tribunal, Tribunal, Tribunal, Section 44C, the Judgment of Hon'ble Bombay High Court, Counsel of the assessee, Deutsche Bank AG, Income Tax, the Judgment of Authority for Advance Rulings, Departmental Representative, ABC, this Miscellaneous Application, the Miscellaneous Application, Tribunal, Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, Reliance, the Tribunal Judgment, ITO, Degremont International, Jp-Trib, Banque Indo-suez, Double Taxation Avoidance Agreement, the Income Tax Appellate Tribunal, Departmental Representative, Tribunal, Commissioner (Appeals, Tribunal, Commissioner (Appeals, the Double Taxation Avoidance Agreement, Klaus Vogel, 3rd Edition, the Double Taxation Avoidance Agreement, Commissioner (Appeals, the Double Taxation Avoidance Agreement, Commissioner (Appeals, Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, the Indian Income Tax Act, Tribunal Judgments, Degremont International, Tribunal, Double Taxation Avoidance Agreement, Commissioner (Appeals, Tribunal Judgments, Judgments, Commissioner (Appeals, Authorized Representative, the Double Taxation Avoidance Agreement with UAE, Commissioner (Appeals, Commissioner (Appeals, the Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, Counsel of the assessee, Tribunal, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Section 44C, Indian Operations Liaison Office, Commissioner (Appeals, the Miscellaneous Application, the Indian Operations, CIT, Emirates Commercial bank Ltd., the Miscellaneous Application, Tribunal, Tribunal, Tribunal, Tribunal, Hon'ble Bombay High Court, Tribunal, Tribunal, Tribunal, Tribunal, Auditors, Indian Branch, Tribunal, Indian Branch, Indian Branch, Tribunal, Head Office, Head Office, Tribunal, the Miscellaneous Application, Indo-U AE, Explanation, the Miscellaneous Application, Explanation, Decca Survey Overseas Ltd., National, UAE, PE, Tribunal, Mumbai Income Tax Appellate Tribunal, Chohung Bank, the Miscellaneous Application, the Miscellaneous Application, Tribunal, Double Taxation Avoidance Agreement, the Double Taxation Avoidance Agreement, Counsel of the assessee.17, Department of Representative, Tribunal, Tribunal, Miscellaneous Application, the Tribunal on the basis, Counsel of the assessee, Tribunal, Tribunal, Counsel of the assessee, the Miscellaneous Application, Indo-UAE, Explanation, the Double Taxation Avoidance Agreement, Counsel of the assessee, Counsel of the assessee, the Finance Act,2004, Tribunal, Tribunal, Counsel of the assessee, Government of India, the Central Government of India with Government, UAEI, Tribunal, Chohung Bank, Tribunal, Chohung Bank, Counsel of the assessee

DATE: years 1995-96, 1996-97, 1997-98, years 1995-96, 1996-97, these years, years 1995-96, 1996-97, year 1997-98.This, all the three years, 1987, 4871, the intervening years i.e., years 1993-94 and, 1994-95.Now, years, year 1997-98, year 1997-98, years 1995-96, 1996-97.3, 1985, 1991, year 1997-98, all these three years, years 1995-96, 1996-97, year 1997-98, years 1983-84, 1984-85, years, years 1995-96, 1996-97, 1997-98, year 1993-94, all these three years, year 1997-98, years 1995-96, 1996-97, 2004, 3604, 1987, 2000, 2000, each year, 1987, 2000, 2001, 2001, 2001, 12-10-2004, 1-11-2004, 12-10-2004, the year 2000, 1961, 2001

ORDINAL: first, Second, third, first, first, first, second, second

GPE: assessee, India, UAE, Miscellaneous Application, Nepal, Norway, Oman, India, Japan, Malaysia, India, UAE, India, UAE, India, UAE, India, India, India, Germany, Germany, Kuwait, UAE, India, UAE, India, UAE, India, India, UAE, India, UAE, Germany, Kuwait, UAE, India, UAE, India, UAE, India, India, India, UAE, India, UAE, India, UAE, Miscellaneous Application, assessee, India, UAE, assessee, Emirates, Bombay, India, India, India, India, India, India, India, India, Indonesia, Miscellaneous Application, India.13, India, India, UAE, India, India, New Zealand, India, UAE, India, Miscellaneous Application, India, India, India, India, UAE, UAE, India, India, Counsel, India, Miscellaneous Application, India, New Zealand, India, UAE, India, India, Ukraine, Uganda, Sudan, Malaysia, India, New Zealand, India, India

PERSON: Mauritius, Miscellaneous Application

PRODUCT: ITD 564

NORP: Indian, Indian, Indian, Indian, Indian

MONEY: 43 per cent, 40 per cent, 7.5 per cent, 46 per cent, 40 per cent, 15 per cent, 55 per cent

FAC: three Miscellaneous Applications, the Miscellaneous Application, the Miscellaneous Application, the Miscellaneous Application