Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Lubrizol India Private Limited, Mumbai vs. DCIT, Circle-3(4), Mumbai

In the result, the appeals of assessee for both AYs are allowed

Bench: Shri Pawan Singh & Shri Girish Agrawal & (Physical Hearing) M/S. Lubrizol India Private Limited Deputy Commissioner Of Plant 9/3, Thane-Belapur Road, Turbhe, Vs Income Tax, Dcit/Acit, Navi Mumbai – 400705. Circle – 3(4), Mumbai. [Pan No. Aaacl 0126 H] Appellant / Assessee Respondent / Revenue Assessee By Shri Paras Savla Advocate A/W Ms. Rajnandini Shukla, Ca/ Ar Revenue By Ms. Neena Jeph, (Cit Dr) / Shri Kiran Unavekar, Sr. Dr Date Of Hearing 27.03.2025 Date Of Pronouncement 21.04.2025 Order Under Section 254(1) Of Income Tax Act

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & (Physical hearing) M/s. Lubrizol India Private Limited Deputy Commissioner of Plant 9/3, Thane-Belapur Road, Turbhe, Vs Income Tax, DCIT/ACIT, Navi Mumbai – 400705. Circle – 3(4), Mumbai. [PAN No. AAACL 0126 H] Appellant / assessee Respondent / Revenue Assessee by Shri Paras Savla Advocate a/w Ms. Rajnandini Shukla, CA/ AR Revenue by Ms. Neena Jeph, (CIT DR) / Shri Kiran Unavekar, Sr. DR Date of hearing 27.03.2025 Date of pronouncement 21.04.2025 Order under section 254(1)…

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.7499/Mum/2019 – AY 2016-17 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell o…

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.7499/Mum/2019 – AY 2016-17 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell o…

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.7499/Mum/2019 – AY 2016-17 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell o…

M/S. Shell Interational Petroleum Co. Ltd., Mumbai vs. Dy CIT (International Taxation)-4(2)(1), Mumbai

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.7499/Mum/2019 – AY 2016-17 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell ope…

M/S Shell International Petroleum Company Ltd., Mumbai vs. Dy CIT (It)- 4 (2)(1), Mumbai

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.7499/Mum/2019 – AY 2016-17 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell ope…

Capita India Private Limited, Mumbai vs. Assessment Unit, National Faceless Assessment Centre (NFAC), Mumbai

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.4954/MUM/2024 (Assessment Year:2020-2021) Capita India Private Limited Plant No.6, Gate No.2, Godrej and Boyce Complex, LBS Marg, Pirojshah Nagar, Vikhroli West, Mumbai - 400079. Maharashtra [PAN:AABCE7046A] Appellant National Faceless Assessment Centre (NFAC), Delhi Vs Respondent Deputy Commissioner of Income Tax 1(2)(1), Mumbai, Aayakar Bhawan, Mumbai - 400020. Maharashtra. Appearance For the Appellant/Assessee Shri Nikhil Tiwari For the Respondent/Department : Shri Kiran U…

Oceaneering International Gmbh, Mumbai vs. DCIT(Int. Taxation)Range-3(2)(2), Mumbai

Bench: Shri Pawan Singh & Ms. Padmavathy S

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "I", BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 802/Mum/2025 (AY2022-23 Oceaneering International GmbH 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai - 400076. PAN: AAACO 6496 K (Appellant) Vs. Deputy Director of Income- tax (International Taxation) Range - 3(2)(2), Mumbai (Respondent) Assessee by : Shri Abdul Kadir Jawadwala AR Revenue by : Shri Krishna Kumar, Sr. DR Date of institution : 05.02.2025 Date of Hearing : 03.04.2025 Date of Pronouncement : 03.04.2025 Order…

Shell International Petroeum Company Limited, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.3053/Mum/2017 – AY 2012-13 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell ope…

Shell International Petroleum Company Ltd, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.3053/Mum/2017 – AY 2012-13 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell o…

Shell International Petroleum Company Ltd, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

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

…se appeals also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. ITA No.3053/Mum/2017 – AY 2012-13 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell ope…

Bank of Nova Scotia, Mumbai vs. Assistant Commissioner of Income Tax International Tax Circle 1(2)(1), Mumbai

In the result appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3566/Mum/2024 Assessment Year: 2020-21 Bank of Nova Scotia Vs. Assistant Ground Floor, Mittal Commissioner of Tower, B-Wing, Nariman Income Tax, Point, Mumbai-4000021 Circle1(2)(1), PAN:AAACB1536H Kautilya Bhawan, (Appellant) Bandra Kurla Complex, Mumbai - 400051 (Respondent) Appellant by Shri Anish Thacker/Pranay Gandhi Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 15/01/2025 Date of Pronouncement 31/01/2025 ORDER Per: Smt. Beena Pillai, J.M.:…

DCIT(It)-2(2)(2), Nariman Point vs. Iss As, Denmark

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…mark. 10. In the C.O. the assessee has raised the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). In view of our decision with regard to the appeal filed by the Revenue, the C.O. of the assessee has become infructuous and dismissed accordingly. 11. In result the appeal of the Revenue and the C.O. of the assessee are dismissed. Order pronounced in the open court on 07 -01-2025. (SAKTIJIT DEY) (PADMAVATHY S) Vice President Accountant…

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

…e assessee also raised an additional ground on the legal issue that the final assessment order of the AO is barred by limitation by placing reliance on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Mad.). However, during the course of hearing, the ld. AR did not press for the admission of the additional ground and accordingly the same is not admitted for adjudication. 3. The assessee is a Shell Group Company incorporated in UK and it is in the business of providing consultancy services to various Shell operating company. The assessee has…

Shell International Petroleum Company Limited, Mumbai vs. DDIT(It)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am M/S. Shell International Petroleum Dy. Director Of Income Tax Company Limited (International Taxation)-2(1) C/O. Bsr & Co. Llp, 1St Floor, Room No. 120, Scindia House, Vs. Lodha Excelus, Apollo Mills Ballard Estate, N.M. Road, Compound, N.M. Joshi Marg, Mumbai-400 038 Mahalaxmi, Mumbai-400 011 Pan/Gir No. Aaics 0357 B (Assessee) : (Respondent) Assessee By : Shri J. D. Mistry/ Madhur Agarwal/Ms. Reema Grewal Respondent By : Smt. Shaileja Rai Date Of Hearing : 13.06.2024 Date Of Pronouncement : 10.09.2024

…section 271(1)(c) of the Act 6. 3. The assessee had also filed an additional ground, challenging the assessment order as being barred by limitation as per the ratio laid down by the Hon’ble Madras High Court in the case of CIT vs. Roca Bathroom Ltd. [2022] 445 ITR 537 (Madras). 4. The brief facts of the case are that the assessee - Shell International Petroleum Company Ltd. (SIPCL) is a Shell Group Company, tax resident of UK and incorporated in UK, engaged in the business of providing consultancy services to various Shell operating companies and had filed its return of income on 21.03.2011, declaring tota…

Marsh India Insurance Brokers Private Limited, Mumbai vs. DCIT-CC-7(2)(1), Mumbai

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

…he assessee filed a letter dated 28/09/2023 with an additional ground that the final assessment order dated 31/07/2019 passed by the Assessing Officer (AO for short)is barred by limitation by relying on the decision of CIT vs. Roca Bathroom Products Pvt. Ltd. 445 ITR 537. 2. During the course of hearing on 17th April 2024, the appellant company has stated that they are withdrawing the appeal. 3. Subsequently, on 27/05/2024 the appellant company had stated that the reason for withdrawing the appeal is that their company has signed an Advanced Pricing Agreement (APA) with Central Board of Direct Taxes (CBDT) on 27…

Marsh India Insurance Brokers Pvt. Ltd., Mumbai vs. ACIT Circle-7(2)(1), Mumbai

The appeal is dismissed as the grounds are not pressed and withdrawn

Bench: The Registry & The Same Is Reproduced Below:-

…Brokers Pvt. Ltd. Act. The company also raised an additional ground by way of letter dated 28/09/2023 and submitted that the final assessment order dated 28/09/2018 is barred by limitation by relying on the decision of CIT vs. Roca Bathroom Products Pvt. Ltd. 445 ITR 537. 2. During the course of hearing, on 27/05/2024 the appellant company had stated that they are withdrawing the appeal. On 14/06/2024 a letter was filed before the Registry and the same is reproduced below:- Ground Particulars Remarks No. 1. Determining the arm's length The Appellant is price of the international seeking withdrawal of transaction…

Jsw Steels Ltd, Mumbai vs. DCIT CC 8(3), Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…