(2001) 247 ITR 260 (Bom); (9) CBDT v. Chowgule & Co. Ltd. & Ors.

192 ITR 40High Court1991#19659 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2017.

Judgments citing (2001) 247 ITR 260 (Bom); (9) CBDT v. Chowgule & Co. Ltd. & Ors.

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3565/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Apr 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…view, this Judgment does not help the present respondent i.e. the assessee. 9. Another Judgment relied on by the learned Senior Advocate Mr. Usgaonkar for the respondent assessee is in the matter of CBDT v. Chowgule and Co. Ltd. and others, reported in [1991] 192 ITR 40 (Karn). There the learned Division Bench observed that "The question for consideration is whether demurrage payable to a non-resident owner or charterer of a ship for the delay in loading the ore sold to the foreigner is liable to be taxed under the provisions of the Income-tax Act." We have seen the facts obtaining in that case. In our view, the…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3564/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…view, this Judgment does not help the present respondent i.e. the assessee. 9. Another Judgment relied on by the learned Senior Advocate Mr. Usgaonkar for the respondent assessee is in the matter of CBDT v. Chowgule and Co. Ltd. and others, reported in [1991] 192 ITR 40 (Karn). There the learned Division Bench observed that "The question for consideration is whether demurrage payable to a non-resident owner or charterer of a ship for the delay in loading the ore sold to the foreigner is liable to be taxed under the provisions of the Income-tax Act." We have seen the facts obtaining in that case. In our view, the…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…976 CTR (SC) 217 : (1976) 103 ITR 548 (SC); & C.O. No. 463/Del/2012, AY-2009-10 Hallin Marine UK Ltd. (8) CIT vs. Avtar Singh Wadhwan (2001) 165 CTR (Bom) 414 : (2001) 247 ITR 260 (Bom); (9) CBDT vs. Chowgule & Co. Ltd. & Ors. (1991) 98 CTR (Kar) 124 : (1991) 192 ITR 40 (Kar); (10) V.M. Salgaocar & Bros. Ltd. vs. Deputy Controller, RBI & Ors. (1991) 93 CTR (Kar) 49 : (1991) 187 ITR 381 (Kar); (11) CIT vs. Best & Co. (P) Ltd. (1966) 60 ITR 11 (SC); (12) CIT vs. Dunlop Rubber Co. Ltd. (1982) 29 CTR (Cal) 25 : (1983) 142 ITR 493 (Cal); (13) CIT vs. Industrial Engineering Projects (P) Ltd. (1993) 109 CTR (Del) 73 : (…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…976 CTR (SC) 217 : (1976) 103 ITR 548 (SC); & C.O. No. 463/Del/2012, AY-2009-10 Hallin Marine UK Ltd. (8) CIT vs. Avtar Singh Wadhwan (2001) 165 CTR (Bom) 414 : (2001) 247 ITR 260 (Bom); (9) CBDT vs. Chowgule & Co. Ltd. & Ors. (1991) 98 CTR (Kar) 124 : (1991) 192 ITR 40 (Kar); (10) V.M. Salgaocar & Bros. Ltd. vs. Deputy Controller, RBI & Ors. (1991) 93 CTR (Kar) 49 : (1991) 187 ITR 381 (Kar); (11) CIT vs. Best & Co. (P) Ltd. (1966) 60 ITR 11 (SC); (12) CIT vs. Dunlop Rubber Co. Ltd. (1982) 29 CTR (Cal) 25 : (1983) 142 ITR 493 (Cal); (13) CIT vs. Industrial Engineering Projects (P) Ltd. (1993) 109 CTR (Del) 73 : (…

(2001) 247 ITR 260 (Bom); (9) CBDT v. Chowgule & Co. Ltd. & Ors. (192 ITR 40) — Cited in 4 Judgments | BharatTax