Interest paid by a branch of a Foreign Bank to its Head Office is deductible in the hands of the branch

ABN AMRO Bank NV Vs. CIT
I.T.A. NO. 458 OF 2005
HIGH COURT AT CALCUTTA
Judgment on: 23^rd December 2010

Judgment

This is an Appeal under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the Order of the Income Tax Appellate Tribunal (in short “the tribunal”) dated 22^nd August 2005.

Before di

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