2018 (4) TMI 455

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..... h answered the same question against the appellant by relying upon the decision of this Court in the case of American Express International Banking Corpn. v. C.I.T. [2002 (9) TMI 96 - BOMBAY High Court ] . - Income Tax Appeal No. 1252 of 2015 - - - Dated:- 29-11-2017 - MR. A. S. OKA AND MR. A. K. MENON, JJ. For The Appellant : Mr Suresh Kumar For The Respondent : Mr. J. D. Mistry, Sen .....

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..... 01-02 to 2005-06, the same issue was dealt with by the Division Bench of this Court in the case of C.I.T. v. HDFC Bank Ltd. [2014] 49 taxmann.com 335 (Bombay) . The Division Bench answered the same question against the appellant by relying upon the decision of this Court in the case of American Express International Banking Corpn. v. C.I.T . [2002] 258 ITR 601/ 125 Taxman 488. The vi .....

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