Amarship Management Pvt. Ltd. v. UOI

86 ELT 15High Court1996#21616 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Amarship Management Pvt. Ltd. v. UOI

AMEYA LOGISTICS PVT. LTD.,URAN vs. DCIT CIRCLE 2(1)(1), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1885/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2020AY 2015-16

Bench: Shri Rajesh Kumar & Shri Ravish Soodameya Logistics Pvt. Ltd. Dcit, Circle 2(1)(1), Village- Dhasakoshi, R. No. 561, 5Th Floor, Post- Khoproli, Kopte, Aayakar Bhavan, Taluka-Uran, District – Raigad M.K. Road, Vs. 410 212 Mumbai – 400 020

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri Michael Jerald, D.R
Section 115JSection 143(2)Section 143(3)Section 14ASection 801ASection 801A(4)Section 80I

…ng, embarking or disembarking. It does not mean the physical port. On this basis, it has been held that an oil rig stationed outside territorial waters is a port where ships call for loading or unloading the goods. Amarship Management Pvt. Ltd. v. UOI, (1996) 86 ELT 15 (Bom)." ITA No.1885/Mum/2019 A.Y.2015-16 10 ITA No.2044/Mum/2019 , A.Y. 2015-16 Ameya Logistics Pvt. ltd. Vs. DCIT, Circle 2(1)(1) 15. It is interesting to note that the word "port approaches" is defined as those ports of the navigable channels leading to the port in which the Indian Ports Act is in force. There are several other definitions such…

CONTAINER CORPORATION OF INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal of the revenue is partly allowed

ITA 1876/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Jan 2017AY 2008-09

Bench: Shri I. C. Sudhir & Shri Prashant Maharishicontainer Corporation Of India Ltd, Dcit, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Acit, Container Corporation Of India Ltd, Circle-3(1), C-3, Mathura Road, Opp. Apollo Vs. New Delhi Hospital, New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Container Corporation Of India Ltd, Acit, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Dcit, Container Corporation Of India Ltd, Circle-3(1), C-3, Mathura Road, Opp. Apollo Vs. New Delhi Hospital, New Delhi Pan:Aaacc1205A (Appellant) (Respondent)

For Appellant: Sh. S Krishnan, AdvFor Respondent: Mr. Deepika Mittal, CIT DR
Section 80Section 80I

…xport or import. Commercially considered, "a port is a place where vessels are in the habit of loading and unloading goods". The law lexicon also refers to a judgment of the Bombay High Court in the case of Amership Management P. Ltd. v. Union of India [1996] 86 ELT 15 (Bom). The Bombay High Court has explained the word "port" as under : "Port is a place for loading and unloading of cargoes of vessels. The word 'port' must be construed in its usual and limited popular or commercial sense as a place where ships are in the habit of coming for the purpose of loading or unloading, embarking or disembarking. It does n…

ACIT 2(1), MUMBAI vs. AMEYA LOGISTICS P.LTD, RAIGAD

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6111/MUM/2014[2011-12]Status: DisposedITAT Mumbai04 Aug 2016AY 2011-12

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…ds for export or import. Commercially considered, "a port is a place where vessels are in the habit of loading and unloading goods". The law lexicon also refers to a judgment of the Bombay High Court in the case of Amarship Management Pvt. Ltd. v. UOI, (1996) 86 ELT 15 (Bom). "Port is a place for loading and unloading of cargoes of vessels. The word "port" must be construed in its usual and limited popular or commercial sense as a place where ships are in the habit of coming for the purpose of loading or unloading, embarking or disembarking. It does not mean the physical port. On this basis, it has been held tha…

DCIT 2(1), MUMBAI vs. AMEYA LOGISTICS P .LTD, MUMBAI

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6110/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…ds for export or import. Commercially considered, "a port is a place where vessels are in the habit of loading and unloading goods". The law lexicon also refers to a judgment of the Bombay High Court in the case of Amarship Management Pvt. Ltd. v. UOI, (1996) 86 ELT 15 (Bom). "Port is a place for loading and unloading of cargoes of vessels. The word "port" must be construed in its usual and limited popular or commercial sense as a place where ships are in the habit of coming for the purpose of loading or unloading, embarking or disembarking. It does not mean the physical port. On this basis, it has been held tha…

Amarship Management Pvt. Ltd. v. UOI (86 ELT 15) — Cited in 4 Judgments | BharatTax