IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM &

MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11)

Credit Agricole Corporate and DCIT (International Taxation)-

Investment Bank (Formerly 2(1)(1), known as ‘Calyon Bank’) 1^st Floor, Room No. 136, Vs.

11^th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038.

PAN: AACCC3872B Appellant) : Respondent I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11)

ADIT (International Taxation)- Credit Agricole Corporate and

1(2), Investment Bank, Room No. 119, 1^st Floor, Vs. 11^th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021.

Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent I.T.A. No. 1273/Mum/2016 (Assessment Year: 2011-12)

Credit Agricole Corporate and DCIT (International Taxation)-

Investment Bank (Formerly 2(1)(1), known as ‘Calyon Bank’) 1^st Floor, Room No. 136, Vs.

11^th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038.

PAN: AACCC3872B Appellant) : Respondent I.T.A. No. 1165/Mum/2016 (Assessment Year: 2011-12)

DCIT (International Taxatio