http://www.geocities.com/advaitavedant/contratman.htmMahayana Buddhist Refutations of AtmanBuddha's Refutes the Notion that Tathagatagarbha is the Upanishadic Atman, or that the Buddhist Nirvana is the same as Upanishadic Moksha, from the Lankavatara Sutra
Then Mahamati said to the Blessed One: In the Scriptures mention is made of the Womb of Tathagatahood and it is taught that that which is born of it is by nature bright and pure, originally unspotted and endowed with the thirty-two marks of excellence. As it is described it is a precious gem but wrapped in a dirty garment soiled by greed, anger, folly and false-imagination. We are taught that this Buddha-nature immanent in everyone is eternal, unchanging, auspicious. It is not this which is born of the Womb of Tathagatahood the same as the soul-substance that is taught by the philosophers? The Divine Atman as taught by them is also claimed to be eternal, inscrutable, unchanging, imperishable. It there, or is there not a difference?
The Blessed One replied: No, Mahamati, my Womb of Tathagatahood is not the same as the Divine Atman as taught by the philosophers. What i teach is Tathagatahod in the sense of Dharmakaya, Ultimate Oneness, Nirvana, emptiness, unbornness, unqualifiedness, devoid of will-effort. The reason why I teach the doctrine of Tathagatahood is to cause the ignorant and simple-minded to lay aside their fears as they listen to the teaching of egolessness and come to understand the state of non-discrimination and imagelessness. The religious teaching of the Tathagatas are just like a potter making various vessels by his own skill of hand with the aid of rob, water and thread, out of the one mass of clay, so the Tathagatas by their command of skillful means issuing from Noble Wisdom, by various terms, expressions, and symbols, preach the twofold egolessness in order to remove the last trace of discrimination that is preventing disciples from attaining a self-realisation of Noble Wisdom. The doctrine of the Tathagata-womb is disclosed in order to awaken philosphers from their clinging to the notion of a Divine Atman as a transcendental personality, so that their minds that have become attached to the imaginary notion of a "soul" as being something self-existing, may be quickly awakened to a state of perfect enlightement. All such notions as causation, succesion, atoms, primary elements, that make up personality, personal soul, Supreme Spirit, Sovereing God, Creator, are all figments of the imagination and manifestations of mind. No, Mahamati, the TathagataÂ’s doctrine of the Womb of Tathagatahood is not the same as the philosopherÂ’s Atman.
later
[Buddha] They ("philosophers") imagine that Nirvana consists (of) ... the absorption of the finite-soul in the supreme Atman; or who see all things as a manifestation of the vital-force of some Supreme Sprit to which all return; (...)
... clinging to these foolish notions, there is no awakening, and they consider Nirvana to consist in the fact that there is no awakening.
Nagarjuna:
Chapter 9, Madhyamakakarika
1. Certain people say: Prior to seeing hearing, and other [sensory faculties] together with sensation and other [mental phenomena] Is that to which they belong.
2. [They reason:] How will there be seeing, etc. of someone (i.e. as the subject seeing) who does not exist? Therefore, there exists a definite (vyavasthita) entity before that [seeing, etc.].
3. But that definite entity is previous to sight, hearing, etc., and sensation, etc -- How can that [entity] be known?
4. And if that [entity] is determined without sight [and other sensory faculties], Then, undoubtedly, those [sensory faculties] will exist without that [entity].
5. Someone becomes manifest by something (i.e. like vision); something is manifest by someone. How would someone exist without something? How would something exist without someone?
6. [The opponent admits:] Someone does not exist previous to (purva) sight and all the other [faculties] together. [Rather,] he is manifested by any one of [them:] sight, etc., at any one time.
7. [Nagarjuna answers:] But if nothing exists previous to sight and all the other [faculties] together, How could that [being] exist individually before sight, etc.?
8. [Further,] if that [being] were the "seer," that [being] were the "hearer," that [being] were the one who senses, Then one [being] would exist previous to each. Therefore, this [hypothesis] is not logically justified.
9. On the other hand, if the "seer" were someone else, or the "hearer" were someone else, or the one who senses were someone else, Then there would be a "hearers when there was already a "seer," and that would mean a multiplicity of "selves" (atma).
11. When he to whom seeing, hearing, etc., and feeling, etc. belong does not exist, Then certainly they do not exist.
12. For him who does not exist previous to, at the same time, or after seeing, etc. The conception "He exists," "He does not exist," is dissipated.
Shunyatasaptati
56. Consciousness occurs in dependence on the internal and external sense-fields. Therefore consciousness is empty, like mirages and illusions.
57. Since consciousness arises in dependence on a discernible object, the discernible does not exist [in itself]. Since [the conscious subject] does not exist without the discernible and consciousness, the conscious subject does not exist [by itself].
Bodhicittavivarana
4. When the self imagined by the tirthikas is analyzed logically, it obtains no place within the [five] skandhas.
5. If it were [identical with] the skandhas [the self] would not be permanent, but the self has no such nature. And between things permanent and impermanent a container-content relationship is not [possible].
6. When there is no so-called self how can the so-called creator be permanent? [Only] if there were a subject might one begin investigating its attributes in the world.
7. Since a permanent [creator] cannot create things, whether gradually or all at once, there are no permanent things, whether external or internal.
8. Why [would] an efficacious [creator] be dependent? He would of course produce things all at once. A [creator] who depends on something else is neither eternal nor efficacious.
9. If [he] were an entity he [would] not be permanent, for things are perpetually instantaneous (since [you] do not deny that impermanent things have a creator).
36. Considering that without a body there is no consciousness, you must also state what kind of specific knowledge of itself this [consciousness] possesses!
39. The knowable is known by a knower. Without the know-able no knowing [is possible]. So why not accept that subject and object do not exist [as such]?
40. Mind is but a name. It is nothing apart from [its] name. Consciousness must be regarded as but a name. The name too has no own-being.
53. Whoever regards consciousness as momentary cannot accept it as permanent. If mind is impermanent, how does this contradict sunyata?