CIT v. Enron Oil & Gaspat Services Inc., Dehradun

29 Taxmann.com 419High Court2013#15967 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 115A Section 143(3)Section 144C(13)Section 234B Section 270A Section 28 Section 41 Section 43

Issues it is cited on

section 293 section 44da section 209(1)section 44d section 44bb section 42 section 44b section 115a section 72 section 44aa penalty under section 270a eligible assessee

Judgments citing CIT v. Enron Oil & Gaspat Services Inc., Dehradun

KREUZ CHALLENGER PTE LTD,SINGAPURE vs. ACIT, INTERNATIONAL TAXATION CIRCLE2(1)(2), NEW DELHI

The appeal of the assessee is allowed

ITA 2373/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Dec 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms C. Chandra Kanta, CIT-DR

Section 115ASection 143(3)Section 144C(13)Section 197Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs ACIT, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. PAN : AAHCK3082A (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate Shri Anil Chachra, Advocate & Shri Shivam Yadav, Advocate Revenue by : Ms C. Chandra Kanta, CIT-DR Date of Hearing : 07.11.2024 Date of Pronouncement : 09.12.2024 ORDER PER ANUBHAV SHARMA, JM: This appea…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2091/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2090/DEL/2023[2012-13]Status: DisposedITAT Delhi03 May 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2305/DEL/2022[2019-20]Status: DisposedITAT Delhi03 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

MARITIME VANGUARD PTE LTD,MUMBAI vs. ACIT (IT)-3(2)(1), MUMBAI

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

ITA 6642/MUM/2018[2015-16]Status: DisposedITAT Mumbai20 Dec 2019AY 2015-16

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2015-16 Maritime Vanguard Pte Ltd. Assistant Commissioner Of C/O Srbc & Associates, Llp, Vs. Income Tax (International 14Th Floor, The Ruby, 29 Taxation) Circle-3(2)(1), 16Th Senapatibapat Marg, Dadar, Floor, Room No. 1607, Air (West), Mumbai-400028. India Building Nariman Point, Mumbai-400021. Pan No. Aajcm3609F Appellant Respondent

For Appellant: Mr. M.P. Lohia, ARFor Respondent: Ms. Abha Kala Chanda, CIT-DR &

Section 143(3)Section 234BSection 271(1)(c)Section 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 Maritime Vanguard Pte Ltd. Assistant Commissioner of C/O SRBC & Associates, LLP, Vs. Income Tax (International 14th floor, The Ruby, 29 Taxation) Circle-3(2)(1), 16th SenapatiBapat Marg, Dadar, Floor, Room No. 1607, Air (West), Mumbai-400028. India Building Nariman Point, Mumbai-400021. PAN No. AAJCM3609F Appellant Respondent Assessee by : Mr. M.P. Lohia, AR Revenue by : Ms. Abha Kala Chanda, CIT-DR & Ms. Kavita Kaushik, DR Last Date of Hea…

ALLSEAS MARINE CONTRACTORS SA,MUMBAI vs. DDIT (IT) 1(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4656/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director Of Income Sa C/O Nangia& Company Tax-(International) Vs. Unit No. 1101, 11Th Floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, Ganpatraokadam Marg, Lower Parel, Mumbai-400013. Pan No. Aagca0967P Appellant Respondent Assessee By : Mr. Porus Kaka, Senior Advocate Revenue By : Mr. M.V. Raj Guru, Dr Date Of Hearing : 11/06/2018 Date Of Pronouncement : 07/09/2018

For Appellant: Mr. Porus Kaka, Senior AdvocateFor Respondent: Mr. M.V. Raj Guru, DR

Section 143(3)Section 44BSection 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director of Income SA C/o Nangia& Company Tax-(International) Vs. Unit No. 1101, 11th floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, GanpatraoKadam Marg, Lower Parel, Mumbai-400013. PAN No. AAGCA0967P Appellant Respondent Assessee by : Mr. Porus Kaka, Senior Advocate Revenue by : Mr. M.V. Raj Guru, DR Date of Hearing : 11/06/2018 Date of pronouncement : 07/09/2018 ORDER PER N.K. PRADHAN, AM This…