Commissioner of Income Tax(International Taxation & Transfer v. Royal Bank of Scotland N.V. @ Abn Amro Bank, N.V.
Case brief
What is this about?
Calcutta High Court, ITA No.107 of 2018 (order dated 18th May, 2026): income-tax appeal by the department against Royal Bank of Scotland N.V. @ ABN AMRO Bank, N.V. for AY 2005-06 and AY 2006-07 dismissed as withdrawn because the assessee paid the disputed tax under the Vivad Se Vishwas scheme; Form 5 and department's instruction kept on record; no merits adjudicated; Bench: Rajarshi Bharadwaj J. and Chaitali Chatterjee (Das) J.; advocates: Prithu Dudhoria, Amit Sharma, Abhishek Kr. Agrahari for appellant; Akhilesh Gupta, Asit Kr. De for respondent.
What did the court decide?
Since the disputed tax for assessment years 2005-06 and 2006-07 has already been paid by the respondent/assessee under the Vivad Se Vishwas scheme, the appeal in ITA No.107 of 2018 is dismissed as withdrawn. ¶11