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No Tax in India on Interest paid by Indian branch to its foreign head office
Case Law Details
- Case Name
- Deputy Director of Income-tax (International Taxation) Vs Mizuho Corporate Bank Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Deputy Director of Income-tax (International Taxation)
v/s.
Mizuho Corporate Bank Ltd.
IT Appeal No. 7479 (Mum.) of 2007
[Assessment year 2004-05]
July 25, 2012
ORDER
P.M. Jagtap, Accountant Member
This appeal is preferred by the revenue against the order of the Ld. CIT (A)-33, Mumbai dated 28.09.2007 on the following grounds:
“1. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in directing the Assessing Officer to delete the disallowance of Rs. 40,32,971/- made under section 40(a)(i) of the A...
