CIT(LTU) v. Reliance Industries P. Ltd.

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1),, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shell International Dy. Commissioner of Petroleum Company Income –tax (International Limited Taxation) 4(2)(1), Mumbai C/o B S R & Co. LLP, 2nd 17th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICS0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee by: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue by: Shri Satya Pal Kumar CI…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAXATION)_4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 7499/Mum/2019 (Assessment Year: 2016-17) I.T.A. No. 1244/Mum/2021 (Assessment Year: 2017-18) I.T.A. No. 995/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2307/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 3317/Mum/2023 (Assessment Year: 2020-21) M/s Shell International DCIT (International Taxation)- Petroleum Co. Ltd. , 4(2)(1), C/o B S R & Co. LLP, 5th Floor, 17th Floor, Room No. 1708, Lodha Excelus, Apollo Mills Vs. Air India Building, Nariman Point, Compound, N.M. Joshi Marg, Mumbai-40002…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITEDIUM,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 7499/Mum/2019 (Assessment Year: 2016-17) I.T.A. No. 1244/Mum/2021 (Assessment Year: 2017-18) I.T.A. No. 995/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2307/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 3317/Mum/2023 (Assessment Year: 2020-21) M/s Shell International DCIT (International Taxation)- Petroleum Co. Ltd. , 4(2)(1), C/o B S R & Co. LLP, 5th Floor, 17th Floor, Room No. 1708, Lodha Excelus, Apollo Mills Vs. Air India Building, Nariman Point, Compound, N.M. Joshi Marg, Mumbai-40002…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 7499/Mum/2019 (Assessment Year: 2016-17) I.T.A. No. 1244/Mum/2021 (Assessment Year: 2017-18) I.T.A. No. 995/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2307/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 3317/Mum/2023 (Assessment Year: 2020-21) M/s Shell International DCIT (International Taxation)- Petroleum Co. Ltd. , 4(2)(1), C/o B S R & Co. LLP, 5th Floor, 17th Floor, Room No. 1708, Lodha Excelus, Apollo Mills Vs. Air India Building, Nariman Point, Compound, N.M. Joshi Marg, Mumbai-40002…

M/S. SHELL INTERATIONAL PETROLEUM CO. LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS PADMAVATHY S, AM &\nSHRI RAJ KUMAR CHAUHAN, JM\nI.T.A. No. 7499/Mum/2019\n(Assessment Year: 2016-17)\nI.T.A. No. 1244/Mum/2021\n(Assessment Year: 2017-18)\nI.T.A. No. 995/Mum/2022\n(Assessment Year: 2018-19)\nI.T.A. No. 2307/Mum/2022\n(Assessment Year: 2019-20)\nI.T.A. No. 3317/Mum/2023\n(Assessment Year: 2020-21)\nM/s Shell International\nPetroleum Co. Ltd.,\nC/o B S R & Co. LLP, 5th Floor,\nLodha Excelus, Apollo Mills\nCompound, N.M. Joshi Marg,\nMahalakshmi, Mumbai-400011.\nPAN: AAICS0357B\nDCIT (International Taxation)-\n4(2…

M/S SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DY CIT (IT)- 4 (2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS PADMAVATHY S, AM &\nSHRI RAJ KUMAR CHAUHAN, JM\nI.T.A. No. 7499/Mum/2019\n(Assessment Year: 2016-17)\nI.T.A. No. 1244/Mum/2021\n(Assessment Year: 2017-18)\nI.T.A. No. 995/Mum/2022\n(Assessment Year: 2018-19)\nI.T.A. No. 2307/Mum/2022\n(Assessment Year: 2019-20)\nI.T.A. No. 3317/Mum/2023\n(Assessment Year: 2020-21)\nM/s Shell International\nPetroleum Co. Ltd.,\nC/o B S R & Co. LLP, 5th Floor,\nLodha Excelus, Apollo Mills\nCompound, N.M. Joshi Marg,\nMahalakshmi, Mumbai-400011.\nPAN: AAICS0357B\nDCIT (International Taxation)-\n4(2…

SHELL INTERNATIONAL PETROEUM COMPANY LIMITED,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS PADMAVATHY S, AM &\nSHRI RAJ KUMAR CHAUHAN, JM\nI.T.A. No. 3053/Mum/2017\n(Assessment Year: 2012-13)\nI.T.A. No. 3049/Mum/2017\n(Assessment Year: 2013-14)\nI.T.A. No. 5509/Mum/2017\n(Assessment Year: 2014-15)\nI.T.A. No. 7313/Mum/2018\n(Assessment Year: 2015-16)\nM/s Shell International\nPetroleum Co. Ltd.,\nC/o B S R & Co. LLP, 5th Floor,\nLodha Excelus, Apollo Mills\nCompound, N.M. Joshi Marg,\nMahalakshmi, Mumbai-400011.\nPAN: AAICS0357B\nAppellant)\nAppellant/Assessee by\nRevenue / Respondent by\nDate of Hearing\nDate of Pro…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\n\nBEFORE MS PADMAVATHY S, AM &\nSHRI RAJ KUMAR CHAUHAN, JM\n\nI.T.A. No. 3053/Mum/2017\n(Assessment Year: 2012-13)\n\nI.T.A. No. 3049/Mum/2017\n(Assessment Year: 2013-14)\n\nI.T.A. No. 5509/Mum/2017\n(Assessment Year: 2014-15)\n\nI.T.A. No. 7313/Mum/2018\n(Assessment Year: 2015-16)\n\n\n\nM/s Shell International\nPetroleum Co. Ltd.,\nC/o B S R & Co. LLP, 5th Floor,\nLodha Excelus, Apollo Mills\nCompound, N.M. Joshi Marg,\nMahalakshmi, Mumbai-400011.\nPAN: AAICS0357B\n\nAppellant)\n\nAppellant/Assessee by\n\nRevenue / Respondent by\n\nDate…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS PADMAVATHY S, AM &\nSHRI RAJ KUMAR CHAUHAN, JM\nI.T.A. No. 3053/Mum/2017\n(Assessment Year: 2012-13)\nI.T.A. No. 3049/Mum/2017\n(Assessment Year: 2013-14)\nI.T.A. No. 5509/Mum/2017\n(Assessment Year: 2014-15)\nI.T.A. No. 7313/Mum/2018\n(Assessment Year: 2015-16)\nM/s Shell International\nPetroleum Co. Ltd.,\nC/o B S R & Co. LLP, 5th Floor,\nLodha Excelus, Apollo Mills\nCompound, N.M. Joshi Marg,\nMahalakshmi, Mumbai-400011.\nPAN: AAICS0357B\nAppellant)\nAppellant/Assessee by\n: : :\nDCIT (International Taxation)-\n4(2)(1),\n17th…

SHELL INTERNATIONAL PETROEUM COMPANY LIMITED,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2059/Mum/2016 (Assessment Year: 2011-12) M/s Shell International Petroleum ACIT (International Tax)- Company Ltd. , 4(2)(1), C/0 B S R & Co. LLP, 1st Floor, Room No. 119, Scindia House, Lodha Excelus, Apollo Mills Vs. Ballard Estate, N.M. Road, Compound, N.M. Joshi Marg, Mumbai-400038. Mahalakshmi, Mumbai-400011. PAN : AAICS0357B Appellant) : Respondent) : Shri J.D. Mistry / Madhur Agarwal Appellant /Assessee by / Ms. Reema Garewal, AR Revenue / Respondent by : Shri Vivek Perampurna, CI…