DCIT v. Total Oil India (P.) Ltd.

127 Taxmann.com 774Reported decision2021#13366 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115-OSection 237Section 10(44)Section 115BBDSection 234BSection 234CSection 9Section 115JB

Issues it is cited on

section 115osection 237ddtdividend distribution taxdomestic companytax treatynon-residentsection 23section 115section 10section 37section 11

Judgments citing DCIT v. Total Oil India (P.) Ltd.

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4673/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4672/Mum/2023 (Assessment Year :2019-20) & Polycab India Limited Vs. The Assistant Commissioner 29, The Ruby, 21st Floor of Income Tax, Circle 5(2) Senapati Bapat Marg Mumbai Tulsi Pipe Road Dadar West Maharashtra- 400 028 PAN/GIR No.AAACP6474E (Appellant) .. (Respondent) Assessee by Shri Rajan Vora & Shri Pranay Gandhi and Shri Lekh Mehta Revenue by Shri Krishna Kumar, Sr. DR Date of Hearing 12/06/2025 Date of Pronouncement 16/06/2025 आदेश / O R D E R PER AMIT SHUKLA…

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4671/MUM/2023[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4672/Mum/2023 (Assessment Year :2019-20) & Polycab India Limited Vs. The Assistant Commissioner 29, The Ruby, 21st Floor of Income Tax, Circle 5(2) Senapati Bapat Marg Mumbai Tulsi Pipe Road Dadar West Maharashtra- 400 028 PAN/GIR No.AAACP6474E (Appellant) .. (Respondent) Assessee by Shri Rajan Vora & Shri Pranay Gandhi and Shri Lekh Mehta Revenue by Shri Krishna Kumar, Sr. DR Date of Hearing 12/06/2025 Date of Pronouncement 16/06/2025 आदेश / O R D E R PER AMIT SHUKLA…

KNIGHT RIDERS SPORTS PRIVATE LIMITED,MUMBAI vs. ACIT CENTRAL CIRCLE-4(2), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 5967/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2018-19

For Appellant: Shri Hiten ThakkarFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 115Section 115JSection 143(2)Section 237Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year 2018-19 Knight Riders Sports Private ACIT, Central Circle- Limited 4(2), Kautilya Bhavan, Mumbai Backstage, Plot No. 612, 15th Vs. Road, Junction of Ramkrishna Mission Road, Santacruz (West), Mumbai – 400054. PAN: AADCK 3118 M (Appellant) (Respondent) Present for: Assessee by : Shri Hiten Thakkar Revenue by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 15.01.2025 Date of Pronouncement : 04.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEM…

ERICSSON INDIA GLOBAL SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-7(1), NEW DELHI

In the result, appeal is partly allowed for statistical purposes

ITA 1150/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Mar 2024AY 2015-16

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediaericsson India Global Vs. Dcit Services Private Ltd. Circle – 7(1) 18/17, 4Th Floor, Wea, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 Pan No. Aacce 4175 D (Appellant) (Respondent) Assessee By Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. & Shri Yishu Goel, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024

Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Ericsson India Global Vs. DCIT Services Private Ltd. Circle – 7(1) 18/17, 4th Floor, WEA, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 PAN No. AACCE 4175 D (APPELLANT) (RESPONDENT) Assessee by Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. and Shri Yishu Goel, Adv. Revenue by Shri Vizay B. Vasanta, CIT-D.R. Date of hearing: 28.02.2024 Date of Pronouncement: 05.03.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT : The captioned appeal has been filed by th…

TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 863/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jan 2024AY 2018-19

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Narendra Kumar Jain, A.RFor Respondent: Shri Senthil Kumar N., D.R
Section 40A(2)

…IT(TP)A No.863/Bang/2023 M/s. Toyota Kirloskar Motor Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.863/Bang/2023 Assessment Year: 2018-19 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area DCIT SO Bidadi, Ramanagar Vs. Circle-7(1)(1) Bengaluru 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Assessee by : Shri Narendra Kumar Jain, A.R. Revenue by : Shri Senthil Kumar N., D.R. Date of Hearing : 18.01.2024 Date of Pronouncement : 22.01.2024 O R…

PFIZER LTD,MUMBAI vs. DCIT - 14(2) (2), MUMBAI

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

ITA 2132/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACP3334M CO No. 110/Mum/2019 (Arising in ITA No. 2108/Mum/018 for A.Y. 2014-15) M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respond…

ACIT - 14(2) (2), MUMBAI vs. PFIZER LTD, MUMBAI

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

ITA 2108/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACP3334M CO No. 110/Mum/2019 (Arising in ITA No. 2108/Mum/018 for A.Y. 2014-15) M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respond…

DCIT v. Total Oil India (P.) Ltd. (127 Taxmann.com 774) — Cited in 7 Judgments | BharatTax