APL Co. Pte. Ltd. v. ADIT (International Taxation)

78 Taxmann.com 240Reported decision2017#16116 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 4Section 5Section 74Section 90Section 13Section 250Section 90(2)Section 143(1)

Issues it is cited on

section 74treaty benefitstrcsection 90(2)tax treatysection 90double taxationcross objectionlong term capital gainprevious yearappeal before the tribunalsection 25

Judgments citing APL Co. Pte. Ltd. v. ADIT (International Taxation)

Goldman Sachs (Singapore) Pte, Singapore vs. Assistant Commissioner of Income Tax (Internation Tax)-2(3)(2), Mumbai

ITA 2063/MUM/2025[2021-22]Status: DisposedITAT Mumbai10 Oct 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar (VirtuallyFor Respondent: Shri Krishna Kumar, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 2062/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2063/Mum/2025 (Assessment Year: 2021-22) Goldman Sachs (Singapore) Pte, ACIT (International Tax)-2(3)(2), C/o Ernst & Young LLP, 14th Floor, Room No. 610, 6th Floor, The Ruby, 29 Senapati Bapat Marg, Kautilya Bhavan, C-41 to C-43, Vs. Dadar West, Mumbai-400028. G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN: AAFCG0345N Appellant) : Respondent) Assessee / Appellant by : Shri Hiten Thakkar (Virtually Present), AR Revenue / Respo…

Goldman Sachs (Singapore) Pte, Singapore vs. Assistant Commissioner of Income Tax (Internation Tax)-2(3)(2), Mumbai

ITA 2062/MUM/2025[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar (VirtuallyFor Respondent: Shri Krishna Kumar, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 2062/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2063/Mum/2025 (Assessment Year: 2021-22) Goldman Sachs (Singapore) Pte, ACIT (International Tax)-2(3)(2), C/o Ernst & Young LLP, 14th Floor, Room No. 610, 6th Floor, The Ruby, 29 Senapati Bapat Marg, Kautilya Bhavan, C-41 to C-43, Vs. Dadar West, Mumbai-400028. G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN: AAFCG0345N Appellant) : Respondent) Assessee / Appellant by : Shri Hiten Thakkar (Virtually Present), AR Revenue / Respo…

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

…the judicial precedents relied on by the ld. AR as listed herein above have been considered and distinguished by the AO in order. The ld DR drew our attention to the relevant observations of the AO as extracted below: “5.5. The next case law is APL Co., Ltd (78 Taxmann.com 240) passed by Hon'ble Mumbai ITAT. In this case also, the court relied upon a letter from Singapore Tax Authorities to hold that shipping income is taxed in Singapore on accrual basis. But as already noted, the Hon'ble Gujarat High Court has already questioned the applicability of such opinions and that a mere letter going against the Income…

Qualcomm Asia Pacific Pte Ltd, Singapore vs. Deputy Commissioner of Income-Tax, International Tax -Circle 3(3)(1), Mumbai

The appeal of the assessee is allowed

ITA 686/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Mar 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishant Thakkar / Ms Jasmin
Section 143(1)Section 143(1)(a)Section 154Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 686/Mum/2025 (Assessment Year: 2020-21) Qualcomm Asia Pacific Pte. Ltd., CIT(A)-57, 5th Floor, Earnest House, 80, Robinson Road, Singapore Central Area, Singapore Central Vs. Nariman Point, Area, Singapore-99999. Mumbai-400021. PAN: AAACQ2819E Appellant) : Respondent) Appellant /Assessee by : Shri Nishant Thakkar / Ms Jasmin Amalsadwala, AR : Shri Krishna Kumar, Sr. DR Revenue / Respondent by Date of Hearing : 24.03.2025 Date of Pronouncement : 28.03.2025 O R D E R Per Padmavathy S, AM: This appeal…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

APL Co. Pte. Ltd. v. ADIT (International Taxation) (78 Taxmann.com 240) — Cited in 6 Judgments | BharatTax