Asstt. Director of IT v. Green Emirate Shipping & Travels

100 ITD 203Income Tax Appellate Tribunal2006#12015 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1956Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 245-OSection 1961: Section 245RSection 1961: Section 245SSection 1961: Section 5Section 1961: Section 9(1)(i)

Judgments citing Asstt. Director of IT v. Green Emirate Shipping & Travels

SAKET KANOI,GURGAON vs. DCIT INTL. TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

…ed before the 14 Saket Kanoi CIT (A), the CIT (A) reversed the action of the Assessing Officer in holding that the assessee is entitled to the benefits of Indo UAE DTAA, as per the decision of the ITAT in the case of ACIT v. Green Emirates Shipping & Travels, 100 ITD 203, wherein, it has been, inter alia, held that the expression 'liable to tax' in the Contracting State does not necessarily imply that the person should actually be liable to tax but would also cover the cases where other Contracting State has the right to tax such persons-irrespective of whether or not such a right is exercised by the Contracting…

INFOR (INDIA) PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD

Appeal is partly allowed in above terms

ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR
Section 143(3)Section 92C(3)

…ever, the right to tax is relevant only for the purpose of allocation of taxing rights, as was :- 40 -: ITA-TP No.198/Hyd/2021 held by this Tribunal in the case of Asstt. Director of IT vs. Green Emirate Shipping & Travels (2006) 99 TTJ (Mumbai) 988 : (2006) 100 ITD 203 (Mumbai), and not for the purposes of granting tax credits. Being granted tax credits in excess of the actual domestic tax liability would result in a situation that even when assessee has no tax liability in India, he is to be allowed credit in respect of entire taxes paid in US, and thus perhaps even entitling him to refund in India in respect…

ING BEWAAR MAATSCHAPPIJ I. B.V. AS TRUSTREE OF ING,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, the appeal is allowed

ITA 7121/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Nov 2019AY 2010-11
Section 10(38)Section 143(3)

…nts support that position. As a matter of fact, even the Government of India’s approach to the tax treaties does not entirely approve that school of thought either.—Asstt. Director of IT vs. Green Emirate Shipping & Travels (2006) 99 TTJ (Mumbai) 988 : (2006) 100 ITD 203 (Mumbai) relied on. (Paras 72 & 75) ITA No. 7120 and 7121/Mum/2014 Assessment year 2008-09 and 2009-10 Page 10 of 11 The amendment in the definition of resident of UAE vide Notification No. 282 of 2007, dt. 28th Nov., 2007, accepts the broad proposition that the taxability in one of the Contracting States is not a sine qua non to avail treaty b…

ING BEWAAR MAATSCHAPPIJ I. B.V. AS TRUSTREE OF ING,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, the appeal is allowed

ITA 7120/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Nov 2019AY 2008-09
Section 10(38)Section 143(3)

…nts support that position. As a matter of fact, even the Government of India’s approach to the tax treaties does not entirely approve that school of thought either.—Asstt. Director of IT vs. Green Emirate Shipping & Travels (2006) 99 TTJ (Mumbai) 988 : (2006) 100 ITD 203 (Mumbai) relied on. (Paras 72 & 75) ITA No. 7120 and 7121/Mum/2014 Assessment year 2008-09 and 2009-10 Page 10 of 11 The amendment in the definition of resident of UAE vide Notification No. 282 of 2007, dt. 28th Nov., 2007, accepts the broad proposition that the taxability in one of the Contracting States is not a sine qua non to avail treaty b…

ING BEWAAR MAATSCHAPPIJ I. B.V. AS TRUSTREE OF ING,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, the appeal is allowed

ITA 7119/MUM/2014[2007-08]Status: DisposedITAT Mumbai27 Nov 2019AY 2007-08
Section 10(38)Section 143(3)

…of fact, even the Government of India’s approach to the tax Assessment year 2007-08 Page 10 of 11 treaties does not entirely approve that school of thought either.—Asstt. Director of IT vs. Green Emirate Shipping & Travels (2006) 99 TTJ (Mumbai) 988 : (2006) 100 ITD 203 (Mumbai) relied on. (Paras 72 & 75) The amendment in the definition of resident of UAE vide Notification No. 282 of 2007, dt. 28th Nov., 2007, accepts the broad proposition that the taxability in one of the Contracting States is not a sine qua non to avail treaty benefits in the other Contracting State. The approach of the Departmental Representa…

DCIT (IT) 3(2)(2), MUMBAI vs. MSC MEDITERRANEAN SHIPPING CO. SA ( MSC), MUMBAI

In the result, these appeals by the Revenue and the cross objections by the assessee stands dismissed

ITA 1391/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Aug 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Samuel Darse
Section 143(3)Section 147

…rent expressions i.e. "dealt with" and "mentioned in" used in different treaties and the effect thereof, although the said difference was specifically brought to its notice. 48. In the case of ADIT (International Taxation) vs. Green Emirate Shipping & Travels 100 ITD 203 (Mum.), reliance was placed on behalf of the Revenue on the ruling given by the Authority for Advance Ruling in the case of Abdul Razak A. Meman 276 ITR 306 which was directly applicable to the issue under consideration. The Tribunal, however, declined to treat it as a covered matter relying on the decision of Hon'ble Supreme Court in the case of…

DDIT(IT) 1(1), MUMBAI vs. ACCORDIS BEHEER B.V, MUMBAI

In the result, the appeal of the assessee and the appeal of the revenue are dismissed

ITA 5025/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4688/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) M/S Accordis Beheer B V बनाम/ Director Of Income Tax Officer (As Successors To M/S Accordis (International Taxation)-1(1), Vs. Overseas Investment B V), Scindia House, C/O Bansi S Mehta & Co., Ballard Pier, 11/13, Bootawala Building, Mumbai-400038 2Nd Floor, Hornimum Circle, Mumbai-400001 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 112Section 391

…ced reliance on the decision of Hon‟ble Bombay High Court rendered in the case of DIT Vs. ICICI Bank Ltd (370 ITR 17)(Bom) and also upon the decision rendered by the Mumbai bench of Tribunal in the case of Asst. DIT Vs. Green Emirate Shipping & Travels (2006)(100 ITD 203). In view of the decisions relied upon by the assessee, we agree with the contentions of the assessee that payment of tax on the capital gains in Netherlands may not be a condition for availing DTAA benefits in India. 10. The Ld CIT(A), in paragraph 1.3.3., has observed that the Colourable devices cannot be part of tax planning and it is wrong t…

ACCORDIS BEHEER B.V. ( AS SUCCESSOR TO M.S, ACCORDIS OVERSEAS INVESTEMENT B.V),MUMBAI vs. DDIT (IT) 1(1), MUMBAI

In the result, the appeal of the assessee and the appeal of the revenue are dismissed

ITA 4688/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4688/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) M/S Accordis Beheer B V बनाम/ Director Of Income Tax Officer (As Successors To M/S Accordis (International Taxation)-1(1), Vs. Overseas Investment B V), Scindia House, C/O Bansi S Mehta & Co., Ballard Pier, 11/13, Bootawala Building, Mumbai-400038 2Nd Floor, Hornimum Circle, Mumbai-400001 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 112Section 391

…ced reliance on the decision of Hon‟ble Bombay High Court rendered in the case of DIT Vs. ICICI Bank Ltd (370 ITR 17)(Bom) and also upon the decision rendered by the Mumbai bench of Tribunal in the case of Asst. DIT Vs. Green Emirate Shipping & Travels (2006)(100 ITD 203). In view of the decisions relied upon by the assessee, we agree with the contentions of the assessee that payment of tax on the capital gains in Netherlands may not be a condition for availing DTAA benefits in India. 10. The Ld CIT(A), in paragraph 1.3.3., has observed that the Colourable devices cannot be part of tax planning and it is wrong t…

Asstt. Director of IT v. Green Emirate Shipping & Travels (100 ITD 203) — Cited in 8 Judgments | BharatTax