Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation)

51 DTR 148Reported decision2011#5801 most cited

What is Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) authority for?

The ratio of the Blue Dart Express Limited case cannot be universally applied to distinguish technical or consultancy services under Section 9(1)(vii) and Section 80-O due to material differences in their language. Differences in statutory language can prevent the universal application of a previous decision.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2022.

Also referred to as

Dampskibsselskabet AF 1912 v. Addl. DIT · 51 DTR 148 · Section 9(1)(vii) · Section 80-O · Blue Dart Express Limited · technical services · consultancy services · universal application

Judgments citing Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation)

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1246/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…ot have any such elements as are there in section 80-O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80-O as discussed above, we hold that the decision in Blue Dart Express ITA Nos. 1245 & 1246/Ahd/2019 (DCIT vs. Inox India Pvt. Ltd.)…

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1245/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…ot have any such elements as are there in section 80-O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80-O as discussed above, we hold that the decision in Blue Dart Express ITA Nos. 1245 & 1246/Ahd/2019 (DCIT vs. Inox India Pvt. Ltd.)…

D.C.I.T., Circle-2(2), Kolkata vs. M/S Shalimar Wires Industries Ltd., Kolkata

Appeal is dismissed

ITA 1354/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Dec 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 143(3)Section 5(2)(b)Section 9(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “"व” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013-14 DCIT, Circle-2(2), Room V/s. M/s Shalimar Wires No. 24, 7th Floor, Industries Ltd., 25, G.C. Aayakar Bhawan, P-7, Avenue, Kolkata-23 Chowringhee Square, [PAN No.AAICS 2281 G] Kolkat-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Smt. Ranu Bisiwas, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 17-12-2019 सुनवाई क" तार"ख/Date of Hearing 23-12-2019 घोषणा क" तार"ख/Date of Prono…

M/S. Electrosteel Casting Limited., Kolkata vs. ITO (International Taxation) Ward, Kolkata

In the result, the appeal of the assessee is allowed

ITA 140/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Sept 2019AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133(6)Section 201(1)Section 250Section 9(1)(vii)Section 9(2)

…ot have any such elements as are there in section 80-0. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 Vs. Addl.DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the Id. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80-0 as discussed above, we hold that the decision in Blue Dart Express Limited (supra),can not be held to be supporting the case of t…

The Asstt. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad vs. Indo Colchem Ltd., Ahmedabad

In the result, revenue’s appeal is dismissed

ITA 840/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kishan M. Mehta, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 195Section 40

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Indo Colchem Pvt. Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 1825/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15
Section 143(3)Section 40

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM ACIT Vs. Indo Colchem Pvt Ltd Assessment Year : 2014-15 Page 23 of 29 is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart…

DCIT, Central Circle - 1(4), Kolkata vs. M/S. Hindustan Urban Infrastructure Ltd.(Hindustan Vidyut Product Ltd., New Delhi

ITA 1616/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 Dec 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.1615-1616/Kol/2017 & C.O. No.87Kol/2017 (a/o ITA No.1615/Kol/2017) Assessment Years :2011-12 & 2012-13) DCIT, Central Circle- V/s. M/s Hindustan Urban 1(4), 3rd Floor, Aayakar Infrastructure Ltd. Bhawan, Poorva, 110, (Hindustan Vidyut Product Ltd.) 7th Floor, Shanti Pally,Kolkata-107 Kanchenjunga Building, 18, Barakamba Road, New Delhi-110001 [PAN No.AAACT 2345 J] .. अपीलाथ" /Appellant ""यथ"/Respondent/ "तया"ेपक/ Co-obj…

DCIT, Central Circle - 1(4), Kolkata vs. M/S. Hindustan Urban Infrastructure Ltd.(Hindustan Vidyut Product Ltd., New Delhi

ITA 1615/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Dec 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.1615-1616/Kol/2017 & C.O. No.87Kol/2017 (a/o ITA No.1615/Kol/2017) Assessment Years :2011-12 & 2012-13) DCIT, Central Circle- V/s. M/s Hindustan Urban 1(4), 3rd Floor, Aayakar Infrastructure Ltd. Bhawan, Poorva, 110, (Hindustan Vidyut Product Ltd.) 7th Floor, Shanti Pally,Kolkata-107 Kanchenjunga Building, 18, Barakamba Road, New Delhi-110001 [PAN No.AAACT 2345 J] .. अपीलाथ" /Appellant ""यथ"/Respondent/ "तया"ेपक/ Co-obj…

Karnavati Engineering Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-4, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 1400/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11
Section 143(3)Section 40

…t have any such elements as are there in section 80– O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

Mr. Sanjeev Gupta, New Delhi vs. Addl.CIT, New Delhi

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

ITA 3366/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Jan 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 143Section 195Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) Sanjeev Gupta Vs. Addl. CIT, came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

M/S. Panasonic Energy India Co.Ltd, Vadodara vs. The Pr. CIT-2, Baroda

In the result, the appeal is allowed

ITA 1534/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2009-10
Section 143(3)Section 195Section 263Section 40Section 5Section 9

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

M/S. Inox India Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, the appeal is allowed

ITA 1391/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2010-11
Section 143Section 143(3)Section 195Section 195(1)Section 263Section 40Section 5

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 364/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 363/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2394/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2371/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…ot have any such elements as are there in section 80–O. The decision in the case of Blue Dart Express Limited (supra) came up for consideration before the Mumbai bench of the tribunal in Dampskibsselskabet AF 1912 v. Addl. DIT (International Taxation) [(2011) 51 DTR 148] (to which one of us, namely, the ld. JM is party) in which it has been held that the ratio laid down in that case cannot be universally applied. Due to material difference in the language of sections 9(1)(vii) and 80–O as discussed above, we hold that the decision in Blue Dart Express Limited (supra), can not be held to be supporting the case of…