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Amendment to DTAA can’t be given retrospective effect unilaterally
Case Law Details
- Case Name
- Abu Dhabi Commercial Bank Ltd. Vs ADIT (IT) - 1(1), Mumbai (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1995-96 to 2000-01
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI
Abu Dhabi Commercial Bank Ltd.
V/s.
ADIT (IT) – 1(1), Mumbai
IT APPEAL NOS. 1996, 2205, 2851, 3925, 4304
& 5017 (MUM.) OF 2004
AND 3462, 3857 & 4022 (MUM.) OF 2010
C.O. NOS. 115 & 414 (MUM.) OF 2004
AND 48 (MUM.) OF 2005
[ASSESSMENT YEARS 1995-96 TO 2000-01]
July 20, 2012
ORDER
Per Bench – These are bunch of cross appeals and cross objections filed by the assessee for the assessment years 1995-1996 to 2000-2001. Since the issues in all the appeals are common, therefore, for the sake of convenience, all these appeals are being disposed...





