3.15. In CIT v. Essar Oil Ltd.

345 ITR 443High Court2012#7421 most cited

What is 3.15. In CIT v. Essar Oil Ltd. authority for?

Income earned by an Indian company from its permanent establishment in Oman is not taxable in India if the India-Oman Double Taxation Avoidance Agreement (DTAA) permits taxation only in Oman, even if the DTAA uses the expression "may be taxed".

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2024.

Also referred to as

CIT v. Essar Oil Ltd · 345 ITR 443 · India-Oman DTAA · Article 7(1) · permanent establishment · business income · foreign income · taxability · Double Taxation Avoidance Agreement

Sections most often in play

Section 132Section 142(1)Section 153ASection 234BSection 271(1)(c)Section 69Section 163Section 143(2)
Read the full judgment

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163section 276section 153b(1)azadi bachao andolanhouse property incomesection 65bsection 90(2)section 65section 16

Judgments citing 3.15. In CIT v. Essar Oil Ltd.

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7760/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7759/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7757/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7756/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6769/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6767/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6744/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6743/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3627/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3626/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3625/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…02.2008, Supreme Court of India (Relevant para: 9, Page 544-546 of case law compendium Volume 3.2) the Hon'ble Supreme Court upheld the decision of Madhya Pradesh High Court following decision in Kulandayan Chettiar case. 3.15. In CIT v. Essar Oil Ltd, [2012] 345 ITR 443 (Bombay), 16.10.2008, Bombay High Court (Relevant para: 3 & 4, Page 547-548 of case law compendium, Volume 3.2) the assessee was an Indian company & tax resident of India. It had a permanent establishment at Oman. The assessee was sought to be taxed under Indian Income Tax Act, 1961 in respect of the income earned from the said establishment in O…