American Express International Banking Corporation v. CIT

Case Laws Analysis
Followed on State Bank of Hyderabad v. Dy. CIT 2015 TaxPub(DT) 3503 (Hyd-Trib)
Followed on Indian Bank v. Dy. CIT 2014 TaxPub(DT) 2531 (Mad-HC)
Distinguished on Dresdner Bank Ag (Now Merged With Commerzbank, Ag) v. Asstt. DIT 2013 TaxPub(DT) 0800 (Mum-Trib)
Followed on Societe Generale v. Deputy Director of Income-tax 2013 TaxPub(DT) 0574 (Mum-Trib)
Followed CIT v. State Bank of India 2003 TaxPub(DT) 1120 (Bom-HC)
Followed on CIT v. British Bank of Middle East 2001 TaxPub(DT) 1602 (SC)
Followed on Mercantile Bank Ltd. v. CIT 2001 TaxPub(DT) 0157 (Bom-HC)
Followed on Otis Elevator Co. (India) Ltd. v. CIT 1992 TaxPub(DT) 0486 (Bom-HC)
Distinguished on Vijaya Bank Ltd. v. Additional CIT 1991 TaxPub(DT) 0555 (SC)
Applied on CIT v. Cocanada Radhaswami Bank Ltd. 1965 TaxPub(DT) 0304 (SC)


The Tax Publishers2002 TaxPub(DT) 1663 (Bom-HC) : (2002) 258 ITR 0601 : (2002) 177 CTR 0442 : (2002) 125 TAXMAN 0488 American Express International Banking Corporation v. CIT In the Bombay High Court S.H. Kapadia & J.P. Devadhar, JJ. SUBSCRIBE FOR FULL CONTENT