263 ITR 706 (SC). Kasinka Trading v. Union

185 TTJ 305Income Tax Appellate Tribunal2017#10317 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 234BSection 147Section 151Section 271(1)(c)Section 144C(3)Section 144C(13)Section 143(2)

Issues it is cited on

approval under section 151first proviso to section 147section 144c(3)tax treatysection 254(1)interest under section 234bpermanent establishmentchange of opinionsection 234bsection 144csection 254section 234

Judgments citing 263 ITR 706 (SC). Kasinka Trading v. Union

DELTA AIR LINES, INC,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2051/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Oct 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot ITA No. 2051/Mum/2017 Delta Air Lines Inc. charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot ch…

DELTA AIR LINES, INC,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1354/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot ITA No. 2051/Mum/2017 Delta Air Lines Inc. charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot ch…

DELTA AIR LINES, INC,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1353/MUM/2016[2007-08]Status: DisposedITAT Mumbai28 Oct 2025AY 2007-08

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot ITA No. 2051/Mum/2017 Delta Air Lines Inc. charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot ch…

DELTA AIR LINES INC,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 143/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Oct 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot ITA No. 2051/Mum/2017 Delta Air Lines Inc. charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot ch…

DCIT(IT)-2.1.2, BKC, KURLA vs. DELTA AIR LINES, DEORA MARG

In the result, appeal of the Revenue is dismissed

ITA 4195/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Sept 2025AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot charter arrangement or joint charter arrangem…

DCIT(IT)-2.1.2, BKC vs. DELTA AIR LINES, MARINE DRIVE

In the result, appeal of the Revenue is dismissed

ITA 4183/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Sept 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot charter arrangement or joint charter arrangem…

DCIT(IT)-2.1.2, MUMBAI vs. DELTA AIR LINES, MARINE DRIVE, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 4182/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Sept 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot charter/ space charter and it falls within the ambit of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot charter arrangement or joint charter arrangem…

JALDHI OVERSEAS PTE. LTD.,SINGAPORE vs. ACIT/DCIT, INTERNATIONAL TAXATION-1(2), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 366/CHNY/2025[2022-23]Status: DisposedITAT Chennai19 Aug 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.366/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 V. Jaldhi Overseas Pte. Ltd., The Assistant Commissioner Of #25-60, Tong Eng Building, 101, Cecil Income Tax, International Street, Singapore 069533. Taxation, Dcit, Intl. Tax 1(2), C/O. Bothra Shipping Services Private Chennai. Limited, Vasundhara, 9Th Floor, Unit-A, 2/7 Sarat Bose Road, L.R. Sarani S.O., Kalkata, West Bengal 700 020. [Pan: Aadcj0165F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से /Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाईकीतारीख/Date Of Hearing : 13.08.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.08.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Shri Ashik Shah, C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 44B

…with by High Courts and Coordinate Benches of this Hon'ble Tribunal in the following cases: Name of the case Forum Citation Page No. M.T. Maersk Mikage Gujarat HC 390 ITR 427 1 APL Co. Pte. Ltd. Bombay HC 156 taxmann.com 530 101 APL Co. Pte. Ltd. Mumbai ITAT 185 TTJ 305 106 Jaldhi Oversears Pte. Ltd. :: 8 :: Alabra Shipping Pte Ltd. Rajkot ITAT 175 TTJ 359 123 Maersk Tankers Singapore Pte. Ltd. Rajkot ITAT 199 ITD 284 127 Far Shipping (Singapore) Pte. Ltd. Hyderabad ITAT 166 ITD 321 151  Based on the above, it is humbly prayed that the income from shipping operations earned by the Appellant is not taxable in In…

PRASHANT KOTHARI,SINGAPORE vs. CIT A (57) MUMBAI, OFFICE OF COMMISSIONER OF APPEALS MUMBAI

In the result, the additional ground of\nappeal is allowed

ITA 5391/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 May 2025AY 2016-17
Section 250

…inistry of Finance [2013] 354 ITR 316 (Andhra Pradesh),\nAroon Purie vs. CIT [2015] 375 ITR 188 (Delhi), Union of India vs. Azadi\nBachao Andolan [2003] 263 ITR 706 (SC). Kasinka Trading vs. Union of\nIndia a [1995] SCC 274 and APL Co Pte. Ltd vs. ADIT [2017] 185 TTJ 305\n(Mumbal-Trib.). It was submitted that the appellant should be allowed\nbenefit of Article 13(4) of India-Singapore DTAA in respect of capital gains.\n\n12. The submissions so filed by the assessee were considered by the Ld.\nCIT(A). As per Ld. CIT(A), the appellant has reiterated the submission made\nby him before the AO during the assessment pr…

DELTA AIR LINES, INC,MUMBAI vs. ACIT (IT) 2(1)(2), MUMBAI

The appeal of the assessee is allowed

ITA 235/MUM/2022[2018-19]Status: DisposedITAT Mumbai07 Nov 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Sriram Seshdri / Ms. Amulya
Section 143(3)Section 234ASection 234B

…third party which is establishes the link. We further notice that this unique code is used for the entire journey whether fully or partly carried out using third party airlines. We also notice that the coordinate bench in the case of APL Co. & Pte Ltd [2017] 185 TTJ 305 (Mumbai) has given that finding that once it is held that chartering includes slot charter/ space charter and it falls within the ambit Delta Air Lines, Inc. of 'operation of ships', then the benefit of Article 8 cannot be denied simply on the ground that the transportation has been done either partly or fully through slot charter arrangement o…

263 ITR 706 (SC). Kasinka Trading v. Union (185 TTJ 305) — Cited in 10 Judgments | BharatTax