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Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)96TTJ(Kol.)1041

..... view is possible, it is futile to go into the question whether the proviso to section 24(1) operates as a substantive provision or only by way of an exception to section 24(1)".the words of proviso to section 40(a)(i) also being clear and being free from any ambiguity, and in view of the principle so laid down by the hon'ble supreme court in the case of jagannath mahadeo prasad (supra), this proviso is to be viewed as a substantive provision and as, to repeat my words in ..... and gains of business or profession",-- (i) any interest (not being interest on a loan issued for public subscription before the 1st day of april, 1938), royalty, fees for technical services or other sum chargeable under this act, which is payable,-- (b) in india to a non-resident, not being a company or to a foreign company, on which tax is deductible at source under chapter xvii-b and such tax has not been deducted ..... ." the following explanation was inserted by the finance act, 2001, with retrospective effect from 1st april, 1962 : "explanation : for the removal of doubts, it is hereby declared that the charge of tax in respect of a foreign company at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such foreign company, where such foreign company has not ..... . there are occasions when, to protect its reputation and credibility, a bank has to bear a loss which, strictly ..... cannot afford protection against such .....