CIT v. Balaji Shipping (UK) Ltd.

24 Taxmann.com 229High Court2012#15406 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 234B Section 234A Section 44B Section 5 Section 139(1)Section 142(1)

Issues it is cited on

agency pe section 44b credit for tds permanent establishment section 144c(5)interest under section 234a tax treaty dispute resolution panel section 144c(13)section 44 double taxation section 144c

Judgments citing CIT v. Balaji Shipping (UK) Ltd.

Hapag Liyod Aktiengesellschaft, Mumbai vs. The Deputy Commissioner of Income Tax -2(2)(2), Mumbai

In the result, the appeal is accordingly allowed for statistical purposes in the above terms

ITA 1738/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jun 2025AY 2022-23

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanhapag-Llyod Aktiengesellschaft Vs. The Deputy Commissioner Of C/O Hapag-Lloyd India Pvt. Ltd, Income Tax International Tax 501 Satellite Gazebo, B Wing, 5Th Circle-2(2)(2) Floor, Guru Hargovindji Marg, Room No.1606, 16Th Floor, Air Andheri East, Mumbai-400993 India Building, Nariman Point, Pan – Aaach0979G Mumbai-400021 (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Hapag-Llyod Aktiengesellschaft Vs. The Deputy Commissioner of C/o Hapag-Lloyd India Pvt. Ltd, Income Tax International Tax 501 Satellite Gazebo, B Wing, 5th Circle-2(2)(2) Floor, Guru Hargovindji Marg, Room No.1606, 16th Floor, Air Andheri East, Mumbai-400993 India Building, Nariman Point, PAN – AAACH0979G Mumbai-400021 (Appellant) (Respondent) Assessee Represented by : Shri Bhupal Rapelli / Shri Niranjan Govindekar, Ld. ARs. Department Represented by : Shri Satya…

DCIT (It) 3(2)(2), Mumbai vs. Misc Berhard, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 6644/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 Apr 2025AY 2012-13

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) बनाम Dcit (It) – 3(2)(2), Mumbai M/S. Misc Berhard C/O Msc Agency (India) Pvt. Ltd., Vs Himalayas, 2Nd Floor, Geetmala Complex, Near To Shah Industrial Estate, Deonar, Govandi, Mumbai – 400088. Pan: Aaccm 1736 E अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical Hearing) बनाम DCIT (IT) – 3(2)(2), Mumbai M/s. MISC Berhard C/o MSC Agency (India) Pvt. Ltd., Vs Himalayas, 2nd Floor, Geetmala Complex, near to Shah Industrial Estate, Deonar, Govandi, Mumbai – 400088. PAN: AACCM 1736 E अपीलाथ"/Appellant ""थ" /Respondent CO No. 64/MUM/2018 (AY : 2012-13 (Arising out of ITA No. 6644/MUM/2016) (Physical Hearing) बनाम M/s. MISC Berhard DCIT (IT) – 3(2)(2), Mumbai C/o MSC Agency (India) Pvt. Ltd., Vs Himalayas, 2nd Floor, Geetmala Complex,…

Delta Air Lines, Inc, Mumbai vs. ACIT (It) 2(1)(2), Mumbai

The appeal of the assessee is allowed

ITA 235/MUM/2022[2018-19]Status: DisposedITAT Mumbai07 Nov 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Sriram Seshdri / Ms. Amulya

Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM I.T.A. No.235/Mum/2022 (Assessment Year: 2018-19) Delta Air Lines, Inc., ACIT (International Taxation)- Ground Floor, Podar House, 2(1)(2), Room No. 1713, 17th Floor, Sitaram D Marg, Marine Drive, Vs. Mumbai-400021. Air India Building, Nariman Point, Mumbai-400021. PAN : AAACD4092N Appellant) : Respondent) Appellant /Assessee by : Shri Sriram Seshdri / Ms. Amulya K. : Shri Anil Sant, Addl. CIT DR Revenue / Respondent by Date of Hearing : 05.09.2024 Date of Pronouncement : 07.11.2024 O R D E R Per Padma…

Hapag-Llyod Aktiengesellschaft, Mumbai vs. DCIT-International Taxation-2(2)(2), Mumbai

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

ITA 4535/MUM/2023[2021-22]Status: DisposedITAT Mumbai04 Jun 2024AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Niranjan GovindekarFor Respondent: Shri Anil Sant

Section 143(3)Section 144C(13)Section 144C(5)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4535/Mum./2023 (Assessment Year : 2021–22) Hapag-Llyod Aktiengesellschaft C/o Hapag-Lloyd India Pvt. Ltd, 501 Satellite Gazebo, B Wing, ……………. Appellant 5th Floor, Guru Hargovindji Marg, Andheri East, Mumbai-400993 PAN – AAACH0979G v/s The Deputy Commissioner of Income Tax International Tax Circle-2(2)(2) Room No.1606, 16th Floor, Air India ……………. Respondent Building, Nariman Point, Mumbai-400021 Assessee by :Shri Niranjan Govindekar Ms Deepika Dingreja…

Hapag-Lloyd Aktiengesellschaft, Mumbai vs. The DCIT 2(2) (2), Mumbai

In the result, appeal filed by the assessee is allowed as per above directions

ITA 659/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Jul 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blehapag-Llyod Aktiengesellschaft V. Dcit – 2(2)(2) C/O Hapag-Lloyd India Pvt. Ltd., Air India Building 501, Satellite Gazebo, B-Wing Nariman Point 5Th Floor, Curu Hargovindji Marg Mumbai – 400 021 Andheri (E), Mumbai - 400093 Pan: Aaach0979G (Appellant) (Respondent) Assessee By : Shri Ketan Ved Department By : Ms. Bharati Singh

For Appellant: Shri Ketan VedFor Respondent: Ms. Bharati Singh

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Hapag-Llyod Aktiengesellschaft v. DCIT – 2(2)(2) C/o Hapag-Lloyd India Pvt. Ltd., Air India Building 501, Satellite Gazebo, B-Wing Nariman Point 5th Floor, Curu Hargovindji Marg Mumbai – 400 021 Andheri (E), Mumbai - 400093 PAN: AAACH0979G (Appellant) (Respondent) Assessee by : Shri Ketan Ved Department by : Ms. Bharati Singh Date of Hearing : 27.07.2022 Date of Pronouncement : 28.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the a…

Hapag-Lloyd Ag, Mumbai vs. Dy CIT (International Taxation)-2(2)(2), Mumbai

The appeal of the assessee is allowed with above directions

ITA 972/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Hapag-Lloyd Ag The Dy. Commissioner Of C/O Hapag-Lloyd India Pvt. Income-Tax (International Ltd. Taxation), Range -2(2)(2), Room No. 1606, 16 Th Floor, 403 & 404, Satellite Gazebo, Vs. A Wing, 4Th Floor, Guru Air India Building, Nariman Hargoindji Marg, Andheri Point, Mumbai-400 021 (East), Mumbai-400 093 Appellant .. Respondent Pan No. Aacfe7262L Assessee By : Shri Nishant Thakkar Ms. Jasmin Amalsadvala, Advocates, Revenue By : Shri Milind Chavan, Dr

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Milind Chavan, DR

Section 143Section 234Section 270Section 270ASection 44BSection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM And SHRI PAVAN KUMAR GADALE, JM Hapag-Lloyd AG The Dy. Commissioner of C/o Hapag-Lloyd India Pvt. Income-tax (International Ltd. Taxation), Range -2(2)(2), room No. 1606, 16 th floor, 403 & 404, Satellite Gazebo, Vs. A Wing, 4th Floor, Guru Air India Building, Nariman Hargoindji Marg, Andheri Point, Mumbai-400 021 (East), Mumbai-400 093 Appellant .. Respondent PAN No. AACFE7262L Assessee by : Shri Nishant Thakkar Ms. Jasmin Amalsadvala, Advocates, Revenue by : Shri Milind Chavan, DR Date of hearing : 08.12.2021 Date of Pron…