High Courts12 Jan 2012Allowed

The Commissioner of Income Tax Central Circle, C R Building, Queens Road Bangalore and The Deputy Commissioner of Income Tax Central Circle-2(2) C.R. Building, Queens Road Bangalore Vs M/s Standard Chartered Finance Ltd., (Formerly Esanda Finanz and Leasing Ltd.) H-2, Connaught Circus New Delhi-110001

Karnataka High Court · (2013) 212 TAXMAN 24 : (2012) 207 TAXMAN 136

Income Tax Act, 1961 — Section 10 (a), 10 (b), 260 A, 34 (b)Interest Tax Act, 1974 — Section 21 H, 8 (b)