156\ntaxmann.com 23/296 Taxman 160 (SC)\niii.\nCIT v. Transocean Offshore International Ventures Ltd.\n

157 Taxmann.com 203Supreme Court of India2023#22815 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115JB Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 145A Section 153

Issues it is cited on

section 43b(a)section 49 section 44bb section 44b section 145a icds section 44ad fair market value section 144c(13)section 29 dispute resolution panel section 145

Judgments citing 156\ntaxmann.com 23/296 Taxman 160 (SC)\niii.\nCIT v. Transocean Offshore International Ventures Ltd.\n

Orient Overseas Container Line Limited, Mumbai vs. DCIT (Int) Tax Circle 3(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6570/MUM/2025[2023-24]Status: DisposedITAT Mumbai19 Jan 2026AY 2023-24

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailorient Overseas Container Line Limited, C/O Oocl (India) Private Limited, Icc Chambers, 5Th Floor, Saki Vihar Road, Opp. Santogen Silk Mills, Powai, ............... Appellant Mumbai - 400072 Pan : Aaaco5679E V/S Deputy Commissioner Of Income Tax (International Taxation), Circle – 3(2)(2), ……………… Respondent 6Th Floor, Kautilya Bhavan, Bandra Kurla Complex, Mumbai - 400051

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Krishna Kumar, Sr.DR

Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Orient Overseas Container Line Limited, C/o OOCL (India) Private Limited, ICC Chambers, 5th Floor, Saki Vihar Road, Opp. Santogen Silk Mills, Powai, ............... Appellant Mumbai - 400072 PAN : AAACO5679E v/s Deputy Commissioner of Income Tax (International Taxation), Circle – 3(2)(2), ……………… Respondent 6th Floor, Kautilya Bhavan, Bandra Kurla Complex, Mumbai - 400051 Assessee by : Shri Nikhil Tiwari Ms. Kajal Bhanushali Revenue by : Shri Krishna Kumar, Sr.DR Date…

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle 3(2)(2), Mumbai

ITA 2129/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Jun 2025AY 2022-23

For Appellant: Shri Rajan Vora; Shri Lekh MehtaFor Respondent: Shri Krishna Kumar

Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.2129/MUM/2025 (Assessment Year: 2022-2023) Orient Overseas Container Line Limited C/o. OOCL (India) Private Limited ICC Chambers, 5th Floor, Saki Vihar Road, Opp. Santogen Silk Mills, Powai, Mumbai - 400072.Maharashtra. [PAN:AAACO5679E] Appellant Vs Deputy Commissioner of Income-tax (International Taxation) Circle 3(2)(2), Mumbai 6th Floor, Kautilya Bhavan, Bandra Kurla Complex, Mumbai - 400051, Maharashtra. Respondent Appearance For the Appellant/Assessee : Shri Rajan Vo…

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income Tax (It) 3(2)(2), Air India Building, Mumbai

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 4670/MUM/2023 (Assessment Year : 2021–22) Oceaneering International GMBH Vs. Deputy Commissioner of Income-tax (International Taxation), Range-3(2)(2), Mumbai. 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN/GIR No. AAACO6496K (Appellant) .. (Respondent) Assessee by Shri. Abdul Kadir Jawadwala Revenue by Shri. Krishna Kumar, Sr. DR Date of Hearing 10/03/2025 Date of Pronouncement 21/03/2025 आदेश / ORDER PER VIKRAM SINGH YADA…