359 (Guj.) (ii) APL CO. Pte. Ltd. v. ADIT (IT)

156 Taxmann.com 530High Court2023#16896 most cited

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 144C(13)Section 143(2)Section 153 Section 270A Section 44B Section 13(4)Section 13(4A)

Issues it is cited on

trc tax treaty section 144c(13)liable to tax non-resident double taxation assistant commissioner previous year prescribed section 143 transfer company

Judgments citing 359 (Guj.) (ii) APL CO. Pte. Ltd. v. ADIT (IT)

FULLERTON FINANCIAL HOLDINGS PTE. LTD.,SINGAPORE vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX - (INTERNATIONAL TAXATION), CIRCLE 2(3)(1) - MUMBAI, MUMBAI

ITA 1137/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Oct 2025AY 2022-23

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 1137/Mum/2025 Assessment Year: 2022-23 Fullerton Financial Vs. The Assistant Holdings Pte. Ltd. Commissioner of 18-06 UIC Building, 5 Income- Shenton Way, tax(International Singapore-68808 Taxation) Circle PAN:AADCF7364A 2(3)(1)-Mumbai KautilyaBhavan C-41 to C-43, G Block BandraKurla Complex, Bandra (East) Mumbai-400051 (Appellant) (Respondent) Appellant by ShriPorus Kaka, Divesh Chawla, Manish Kanth Respondent by Shri Satya Pal Kumar, CIT D.R. Date of Hearing…

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

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर 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. Sara…

MARIANA EXPRESS LINES PTD. LTD.,CHENNAI vs. DCIT, INTL TAXATION-1(2),, CHENNAI

Appeal of the assessee is allowed

ITA 557/CHNY/2025[2022-23]Status: DisposedITAT Chennai25 Jul 2025AY 2022-23

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mr. Percy PardiwallaFor Respondent: Ms. E. Pavuna Sundari, Sr. DR

Section 13FSection 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 557/Chny/2025 (Assessment Year: 2022-23) Mariana Express Lines Pte. Ltd., Deputy Commissioner of Income Unit 807/809, Raheja Towers, 177 Tax Officer (International Vs. Anna Salai, Chennai-600 002 Taxation)-1(2), PAN: AAJCM3083B Chennai, Tamil Nadu-600006. Appellant) Respondent) : Appellant /Assessee by : Mr. Percy Pardiwalla, Senior Advocate. Revenue / Respondent by : Ms. E. Pavuna Sundari, Sr. DR Date of Hearing : 22.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padma…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\n\nITA No. 5391/MUM/2024\n(Assessment Year : 2016-17)\n\nPrashant Kothari C/O\nMayur Shah and Co,\nB 408 Lancelot APTS,\nS V Road, Opp Kalyan\nJewellers,\nBorivali West,\nMumbai-400092.\nVs.\nInt Tax Ward 3(1)(1),\nRoom No. 608,\n6th Floor, Kautilya Bhavan,\nC-41 to C-43, G Block,\nBandra Kurla Complex,\nBandra East,\nMumbai-400051.\n(Appellant)\nPAN/GIR No. ADTPK4169L\n(Respondent)\n\nAssessee by\nShri. Gunjan Kakkad\nRevenue by\nShri. Krishna Kumar,\…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM I.T.A. No.235/Mum/2022 (Assessment Year: 2018-19) Delta Air Lines, Inc., ACIT (International Taxation)- Ground Floor, Podar House, 2(1)(2), Room No. 1713, 17th Floor, Sitaram D Marg, Marine Drive, Vs. Mumbai-400021. Air India Building, Nariman Point, Mumbai-400021. PAN : AAACD4092N Appellant) : Respondent) Appellant /Assessee by : Shri Sriram Seshdri / Ms. Amulya K. : Shri Anil Sant, Addl. CIT DR Revenue / Respondent by Date of Hearing : 05.09.2024 Date of Pronouncement : 07.11.2024 O R D E R Per Padma…