44BB(2). DIT v. Mitchell Drilling International Pvt. Ltd.

62 Taxmann.com 24High Court2015#5686 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

234 Taxmann 818

Sections most often in play

Section 143(3)Section 144C(13)Section 145A Section 194-I Section 194J Section 44BB

Issues it is cited on

section 44bb section 44b section 76 section 194q section 66 section 49 section 73 section 145a section 145(2)section 144c(3)profits and gains of business or profession icds

Judgments citing 44BB(2). DIT v. Mitchell Drilling International Pvt. Ltd.

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) RANGE 3(2)(2), MUMBAI

ITA 6705/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Dec 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Krishna Kumar, Sr.DR

Section 143(3)Section 172Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Oceaneering International GmbH, 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN : AAACO6496K (Appellant) ITA No. 6705/Mum/2025 Assessment Year : 2023-24 vs. Deputy Commissioner of Income Tax (International Taxation), Range-3(2)(2), Room No. X, G Block, BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai-400051. (Respondent) For Assessee : Shri A.K. Jawadwala For Revenue : Shri Krishna Kumar, Sr.DR Date o…

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DCIT(INT. TAXATION)RANGE-3(2)(2), MUMBAI

ITA 802/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Apr 2025AY 2022-23

Bench: Shri Pawan Singh & Ms. Padmavathy S

For Appellant: Shri Abdul Kadir Jawadwala ARFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 144C(13)Section 145ASection 153Section 254(1)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "I", BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 802/Mum/2025 (AY2022-23 Oceaneering International GmbH 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai - 400076. PAN: AAACO 6496 K (Appellant) Vs. Deputy Director of Income- tax (International Taxation) Range - 3(2)(2), Mumbai (Respondent) Assessee by : Shri Abdul Kadir Jawadwala AR Revenue by : Shri Krishna Kumar, Sr. DR Date of institution : 05.02.2025 Date of Hearing : 03.04.2025 Date of Pronouncement : 03.04.2025 Order…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nITA No. 4670/MUM/2023\n(Assessment Year : 2021–22)\nOceaneering International GMBH Vs. Deputy Commissioner of Income-tax (International Taxation), Range-3(2)(2), Mumbai.\n302, Delphi, C Wing,\nHiranandani Business Park,\nOrchard Avenue,\nPowai,\nMumbai-400076.\nPAN/GIR No. AAACO6496K\n(Appellant) .. (Respondent)\nAssessee by Shri. Abdul Kadir Jawadwala\nRevenue by Shri. Krishna Kumar, Sr. DR\nDate of Hearing 10/03/2025\nDate of Pronouncement 21/03/2025\…

SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

ITA 4700/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jan 2025AY 2021-22

Section 143(3)Section 145ASection 270ASection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM Ι.Τ.Α. No. 4700/Mum/2023 (Assessment Year: 2021-22) Seadrill International Ltd. Vs. Assistant Commissioner of Income Tax (IT)-4(2)(1), Mr. Ratik Jain, CA NLA & Associates, A-11, Mahaveer Udyan Path Bajaj Nagar, Rajasthan-302015. PAN : ABCCS5700M Room No. 1708, 17th Floor, Air India Building, Nariman Point, Mumbai-400021. (Appellant) (Respondent) Appellant/Assessee by Shri Ajit Jain, AR Revenue / Respondent by Shri Krishna Kumar, Sr. DR Date of Hearing 18.12.2024 Date of Pronouncement 07.01.2025 OR…

SERVICOS DE PETROLEO CONSTELLATION SA ,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-4(2)(1), MUMBAI

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

ITA 4815/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Smt Renu Jauhri, Am Servicos De Petroleo Constellation Sa Dcit(International Taxation), India Project Office: Circle-4(2)(1) Unit No. 1803 To 1808, 18Th Floor, Mumbai B-Wing, Business Park, Vs. Veer Savarkar Road, Part Site, Vikhroli (W), Mumbai-400 079

For Appellant: ShriPrashant ShahFor Respondent: Smt. Shaileja Rai &

Section 143(2)Section 143(3)Section 144C(1)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT RENU JAUHRI, AM Servicos De Petroleo Constellation SA DCIT(International Taxation), India Project Office: Circle-4(2)(1) Unit No. 1803 to 1808, 18th Floor, Mumbai B-Wing, Business Park, Vs. Veer Savarkar Road, Part Site, Vikhroli (W), Mumbai-400 079 PAN/GIR No.AAACQ 4753 H (Assessee) : (Respondent) Assessee by : ShriPrashant Shah Respondent by : Smt. Shaileja Rai & Shri Anil Sant Date of Hearing : 12.06.2024 Date of Pronouncement : 09.09.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by th…

CATHAY PACIFIC AIRWAYS LTD. ,KOLKATA vs. ACIT, CIR-1(1), IT,KOL, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 467/KOL/2023[2018-19]Status: HeardITAT Kolkata09 Jan 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT

Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

CATHAY PACIFIC AIRWAYS LIMITED,KOLKATA vs. ACIT,CIRCLE-(1), IT-KOL. , KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 420/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT

Section 143(3)Section 44B

HONG KONG DRAGON AIRLINES LIMITED,KOLKATA vs. ACIT,CIR-1(1), IT-KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 419/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT

Section 143(3)Section 44B

SAGARKUMAR ISHWARBHAI BHAVANI,MUMBAI vs. ITO, WARD-32(3)(3), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 75/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 May 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.75/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Sagarkumar Ishwarbhai बिधम/ Ito, Ward-32(3)(3) Bhavani Room No. 105, C-Wing, Vs. 1St Floor, Kautilya D-103 D-103, Amozan Park Ii Devki Nagar Link Road, Bhavan, Bkc, Bandra Borivali-West-400103. (E), Mumbai-400051. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Agupb5616P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Rakesh Joshi (Amicus Curiae) Revenue By: Shri Anil Gupta सुनवाई की तारीख / Date Of Hearing: 02/03/2023 घोषणा की तारीख /Date Of Pronouncement: 30/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 16.12.2022 For Ay. 2016-17. 2. Grounds Raised By Assessee Are As Under: - “1. In The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Wrongly Holding That Service Tax Is Liable To Be Included In The Turnover For The Purpose Of Tax Audit Which Is Against The Definition Of Turnover As Per Institute Of Chartered Accountants Of India Guidelines. Without Prejudice To The Above 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Adding An Amount Of Rs.8,31,631/- By Adopting Arbitrary Rate Of Net Profit @ 15% While Computing Income As Per Normal Provisions Of The Act & Wrongly Holding That The Appellant Is Outside The Purview Of Section 44Ad & The Cit(A) Erred In Partly Confirming The Same.

For Appellant: Shri Rakesh Joshi (Amicus Curiae)For Respondent: Shri Anil Gupta

Section 234ASection 274Section 28Section 30Section 44A

…bIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.75/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Sagarkumar Ishwarbhai बिधम/ ITO, Ward-32(3)(3) Bhavani Room No. 105, C-Wing, Vs. 1st Floor, Kautilya D-103 D-103, Amozan Park II Devki Nagar Link Road, Bhavan, BKC, Bandra Borivali-West-400103. (E), Mumbai-400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AGUPB5616P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Rakesh Joshi (Amicus Curiae) Revenue by: Shri Anil Gupta सुनवाई की तारीख / Date of Hearing: 02/03/2023 घोषणा की ता…

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION vs. M/S DEEPWATER PACIFIC 1 INC

The appeals are dismissed

ITA/12/2022HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 44

…IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE CHIEF JUSTICE SHRI VIPIN SANGHI AND JUSTICE SHRI RAMESH CHANDRA KHULBE 2nd November, 2022 Income Tax Appeal No.08 of 2022 Commissioner of Income Tax, (International Taxation). ……Appellant. Vs. M/s B.J. Services Co. Me Limited. … Respondent With Income Tax Appeal No.07 of 2021 Commissioner of Income Tax ……Appellant. Vs. M/s Vantage International Management Co. … Respondent With Income Tax Appeal No.18 of 2021 Commissioner of Income Tax, International Taxation ………

COMMISSIONER OF INCOME TAXE INTERNATIONAL TAXATION vs. M/S B J SERVICES CO ME LIMITED

The appeals are dismissed

ITA/22/2022HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 44

COMMISSIONER OF INCOME TAX vs. M/S VANTAGE INTERNATIONAL MANAGEMENT CO.

The appeals are dismissed

ITA/7/2021HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 44

ORBIT 9 ELECTRONICS ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(2) , HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 16/HYD/2020[2017-18]Status: DisposedITAT Hyderabad07 Jun 2022AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charym/S.Orbit 9 Electronics, Vs. The Income Tax Officer, Hyderabad Ward-6(2), [Pan No. Aabfo6265A] Hyderabad

For Appellant: Shri Swapnil Deshmukh, ARFor Respondent: Shri T.Sunil Goutam, DR

Section 143(1)Section 154Section 194JSection 44ASection 44BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER M/s.Orbit 9 Electronics, Vs. The Income Tax Officer, Hyderabad Ward-6(2), [PAN No. AABFO6265A] Hyderabad Appellant Respondent Assessee by: Shri Swapnil Deshmukh, AR Revenue by: Shri T.Sunil Goutam, DR Date of hearing: 25-05-2022 Pronouncement on: 07-06-2022 ORDER PER K. NARASIMHA CHARY, JM: Aggrieved by the order dated 20-11-2019, passed by the Learned Commissioner of Income Tax (Appeals)-6, Hyderabad (“Ld. CIT(A)”) in the case of M/s.Orbit 9 Electro…

DCIT 4(3)(2), MUMBAI vs. WEATHERFORD DRILLING INTERNATIONAL (BVI) LTD, MUMBAI

The appeals are dismissed

ITA 3724/MUM/2017[2010-11]Status: DisposedITAT Mumbai18 Sept 2018AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3724/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Dcit(It) 4(3)(2) M/S. Weatherford Room No. 1728 Drilling International 17Th Floor, (Bvi) Ltd., V. Air India Building Unit 71 & 74, 7 Th Floor, Nariman Point Kalpataru Square, Mumbai 400021 Kondivita Lane, Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ Pan : Aaacw7377F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. C.S Sharma, Dr Assessee By : Shri. Kishan Kumar Mundhra सुनवाई की तारीख /Date Of Hearing : 18.09.2018 घोषणा की तारीख /Date Of Pronouncement : 18.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 3724/Mum/2017, Is Directed Against Appellate Order Dated 23.02.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-58, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 15.05.2013 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144C(3) R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2010-11. I.T.A. No.3724/Mum/2017

For Appellant: Shri. Kishan Kumar MundhraFor Respondent: Shri. C.S Sharma, DR

Section 144C(3)Section 44B

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3724/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ DCIT(IT) 4(3)(2) M/s. Weatherford Room No. 1728 Drilling International 17th Floor, (BVI) Ltd., v. Air India Building Unit 71 & 74, 7 th Floor, Nariman Point Kalpataru Square, Mumbai 400021 Kondivita Lane, Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ PAN : AAACW7377F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. C.S Sharma, DR A…

ALLSEAS MARINE CONTRACTORS SA,MUMBAI vs. DDIT (IT) 1(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4656/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director Of Income Sa C/O Nangia& Company Tax-(International) Vs. Unit No. 1101, 11Th Floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, Ganpatraokadam Marg, Lower Parel, Mumbai-400013. Pan No. Aagca0967P Appellant Respondent Assessee By : Mr. Porus Kaka, Senior Advocate Revenue By : Mr. M.V. Raj Guru, Dr Date Of Hearing : 11/06/2018 Date Of Pronouncement : 07/09/2018

For Appellant: Mr. Porus Kaka, Senior AdvocateFor Respondent: Mr. M.V. Raj Guru, DR

Section 143(3)Section 44BSection 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director of Income SA C/o Nangia& Company Tax-(International) Vs. Unit No. 1101, 11th floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, GanpatraoKadam Marg, Lower Parel, Mumbai-400013. PAN No. AAGCA0967P Appellant Respondent Assessee by : Mr. Porus Kaka, Senior Advocate Revenue by : Mr. M.V. Raj Guru, DR Date of Hearing : 11/06/2018 Date of pronouncement : 07/09/2018 ORDER PER N.K. PRADHAN, AM This…

HANJIN SHIPPING COMPANY LTD,MUMBAI vs. DCIT (IT) RG 2(2)(2), MUMBAI

In the result, the appeal of the assessee is hereby allowed

ITA 1538/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Aug 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Ms. Sunita Billa, DR

Section 143(3)Section 144C(5)Section 44B

…आयकर अपीलीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1538/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) बिाम/ Hanjin Shipping Company DCIT (IT) RG 2(2)(2) Ltd. C/o. Hanjin Shipping Mumbai India P. Ltd., (Agent of v. Hanjin Shipping Co. Ltd.), 402 Vedanta, 779 Makwana Road, Off Andheri Kurla Road, Marol Village, Andheri(E), Mumbai 400059 स्थायी लेखा सं./PAN : AAACH3759G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by : Ms. Su…

ORIENT OVERSEAS CONTAINER LINE LTD,MUMBAI vs. DDIT (IT) 4(2), MUMBAI

In the result, the assessee’s appeal for A

ITA 457/MUM/2015[2011-12]Status: DisposedITAT Mumbai02 Sept 2016AY 2011-12

Bench: Shri Shailendra Kumar Yadav & Shri Jason P. Boazm/S. Orient Overseas Dcit (International Container Line Ltd. Taxation) - 4(2) C/O Oocl (India) Pvt. Ltd. Room No. 11, Scindia Icc Chambers, 5Th Floor Vs. House, Ground Floor Saki Vihar Road, Powai Ballard Estate Opp. Santogen Silk Mills Mumbai 400038 Mumbai 400072 Pan - Aaaco5679F Appellant Respondent

For Appellant: Shri Paras Savla &For Respondent: Shri Anandi Verma

Section 143(3)Section 144C(5)Section 154Section 234CSection 234DSection 271(1)(c)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" Bench, Mumbai Before Shri Shailendra Kumar Yadav, Judicial Member and Shri Jason P. Boaz, Accountant Member M/s. Orient Overseas DCIT (International Container Line Ltd. Taxation) - 4(2) C/o OOCL (India) Pvt. Ltd. Room No. 11, Scindia ICC Chambers, 5th Floor Vs. House, Ground Floor Saki Vihar Road, Powai Ballard Estate Opp. Santogen Silk Mills Mumbai 400038 Mumbai 400072 PAN - AAACO5679F Appellant Respondent Appellant by: Shri Paras Savla & Ms. Priyanka Shah Respondent by: Shri Anandi Verma Date of Hearing: 30.08.2016 Date of Pronouncement: 02.09.2016 O R D E R Per Jas…

FORBES CONTAINER LINE PTE. LTD,MUMBAI vs. DDIT (IT) 3(2), MUMBAI

In the result, the appeal filed by the assessee company in ITA N0

ITA 972/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Jul 2016AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.972/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Forbes Container Line Pte. The Deputy Director Of बनाम/ Ltd., Income Tax (International V. Ground Floor, Taxation) – 3(2), Forbes Building, Scindia House, Charanjit Rai Marg, Fort, Ballard Estate, Mumbai – 400 001. Mumbai – 400038. "थायी लेखा सं./Pan : Aabcf0967H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Smt. Pooja Swaroop,DR

Section 144Section 44BSection 5(2)Section 9

…आयकर अपील"य अ"धकरण “L” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.972/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Forbes Container Line Pte. The Deputy Director of बनाम/ Ltd., Income Tax (International v. Ground floor, Taxation) – 3(2), Forbes Building, Scindia House, Charanjit Rai Marg, Fort, Ballard Estate, Mumbai – 400 001. Mumbai – 400038. "थायी लेखा सं./PAN : AABCF0967H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Girish Dave & Miss Kadambari Dave…

HANJIN SHIPPING COMPANY LTD,MUMBAI vs. DDIT (IT) 3(1),

In the result, the appeal of the assessee is hereby allowed

ITA 5277/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 May 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Hanjin Shipping Company Deputy Director Of Income Tax Ltd., (International Taxation) – 3(1), C/O. Hanjin Shipping India Pvt. Mumbai Ltd. (Agent Of Hanjin Shipping Co. Ltd.), 402, Vedanta, 779, Vs. Makwana Road, Off. Andheri Kurla Road, Marol Village, Andheri (East), Mumbai – 400 059 Pan: Aaach 3759G (Appellant) (Respondent) Present For: Assessee By : Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.R. Revenue By : Shri Rahul Raman, D.R. Date Of Hearing : 23.03.2016 Date Of Pronouncement : 13.05.2016

For Appellant: Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.RFor Respondent: Shri Rahul Raman, D.R

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Hanjin Shipping Company Deputy Director of Income Tax Ltd., (International Taxation) – 3(1), C/o. Hanjin Shipping India Pvt. Mumbai Ltd. (Agent of Hanjin Shipping Co. Ltd.), 402, Vedanta, 779, Vs. Makwana Road, Off. Andheri Kurla Road, Marol Village, Andheri (East), Mumbai – 400 059 PAN: AAACH 3759G (Appellant) (Respondent) Present for: Assessee by : Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.R. Revenue by : Shri Rahul Raman, D.R. Date…

DCIT, NEW DELHI vs. M/S. C L EDUCATE LTD., NEW DELHI

In the result ground number of the appeal of revenue is dismissed

ITA 5820/DEL/2013[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh.Yatendra Singh, Sr. DR

Section 194CSection 201(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos.5820 to 5827/Del/2013 (Assessment Years: 2003-04 to 2010-11) DCIT, C.L. Educate Ltd., Circle-49(1), 4th Floor, (Formerly M/s. Career Vs. Aayakar Bhawan, Laxmi Nagar, launcher India Ltd.), District Centre, New Delhi- R-90, Greater Kailash, Part-I, 110092 New Delhi PAN:AAACC3885C (Appellant) (Respondent) Revenue by : Sh.Yatendra Singh, Sr. DR Assessee by: Sh. Ajay Vohra, Sr. Adv Sh. Neeraj Jain, Adv Smt. Shaily Gupta, CA Date of Hearing 20/01/2016 Date of pronounc…

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