Commissioner of Income- Tax, International Taxation v. UMW Sher (L) Ltd.

Virtue Drilling Pte Ltd, Singapore vs. DCIT, Circle Intl. Tax-3(1)(1), Delhi

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Virtue Drilling Pte Ltd. Vs Dcit 146, 11-01, Robinson Road, Circle International Taxation Singapore-068909 3(1)(1), Delhi Pan: Aadcv1193R Appellant Respondent Assessee By Sh. Ved Jain, Adv& Sh. Ayushgarg, Ca Revenue By Sh. Saroj Kumar Dubey, Cit(Dr) Date Of Hearing 28/08/2025 Date Of Pronouncement 24/10/2025

…1 Virtue Drilling PTE Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Virtue Drilling PTE Ltd. Vs DCIT 146, 11-01, Robinson Road, Circle International Taxation Singapore-068909 3(1)(1), Delhi PAN: AADCV1193R Appellant Respondent Assessee by Sh. Ved Jain, Adv& Sh. AyushGarg, CA Revenue by Sh. Saroj Kumar Dubey, CIT(DR) Date of Hearing 28/08/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the Final Ass…

The Commissioner of Income Tax - International Taxation -3 vs. Umw Sher (L) Ltd

The appeal is dismissed alongwith pending application

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA

…$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 58/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Ms. Aditi Sabharwal and Mr. Abhishek Anand, Advocates. versus UMW SHER (L) LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 07.03.2025 1. The present appeal has been filed under Section 260A of the Income…

The Commissioner of Income Tax - International Taxation -3 vs. Umw Sher (L) Ltd

The appeal is dismissed alongwith pending application

…$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 58/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Ms. Aditi Sabharwal and Mr. Abhishek Anand, Advocates. versus UMW SHER (L) LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 07.03.2025 1. The present appeal has been filed under Section 260A of the Income…

The Commissioner of Income Tax - International Taxation -3 vs. Umw Sher (L) Ltd

The appeal is dismissed alongwith pending application

…$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 57/2025 & CM APPL. 13793/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Ms. Aditi Sabharwal and Mr. Abhishek Anand, Advocates. versus UMW SHER (L) LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 07.03.2025 1. The present appeal has been filed under Section…

The Commissioner of Income Tax - International Taxation -3 vs. Umw Sher (L) Ltd

The appeal is dismissed alongwith pending application

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

…$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 55/2025 & CM APPL. 13573/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Ms. Aditi Sabharwal, Mr. Abhishek Anand, Advocates. versus UMW SHER (L) LTD. .....Respondent Through: Mr. Ved Jain and Mr. Nischav Kantoor, Ms. Soniya Dodeja, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 06.03.2025 1. The present appeal has been filed under Sec…

The Commissioner of Income Tax - International Taxation -3 vs. Umw Sher (L) Ltd

The appeal is dismissed alongwith pending application

…$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 55/2025 & CM APPL. 13573/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Ms. Aditi Sabharwal, Mr. Abhishek Anand, Advocates. versus UMW SHER (L) LTD. .....Respondent Through: Mr. Ved Jain and Mr. Nischav Kantoor, Ms. Soniya Dodeja, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 06.03.2025 1. The present appeal has been filed under Sec…