What is Director of Income Tax v. A. P Moller Maersk A. S authority for?

No tax is required to be deducted at source under Section 195 on payments made to non-residents that are mere reimbursements on a cost-to-cost basis without a profit element, or when the 'make available' condition for Fees for Technical Services under Section 9(1)(vii) or an applicable DTAA is not satisfied.

Which sections of the Income Tax Act does Director of Income Tax v. A. P Moller Maersk A. S come up under?

It is most often cited in judgments turning on Section 1961, Section 9(1)(vii), Section 195, Section 234B, Section 143(3), Section 234D.

Director of Income Tax v. A. P Moller Maersk A. S (78 Taxmann.com 287)

Q: How many judgments cite Director of Income Tax v. A. P Moller Maersk A. S?

48 judgments on BharatTax cite Director of Income Tax v. A. P Moller Maersk A. S (78 Taxmann.com 287), spanning 2017 to 2025.

INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. ACIT, SPECIAL RANGE-3, BANGALORE

In the result appeal of the Revenue is hereby dismissed

ITA 544/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Dec 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ajay Vohra, Sr. Advocate and Ms. AnkitaFor Respondent: Shri Shivanad Kalakeri, CIT

…` IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.496, 543 & 544/Bang/2025 S.A No.25/Bang/2025 [In ITA No.496/Bang/2025 Assessment Year: 2016-17 to 2017-18 Instakart Services Pvt. Ltd., Vs. The Asst. Commissioner of Alyssa, Begonia and Clover, Embassy Income Tax, Central Circle – 1(4), Tech Village, Outer Ring Road, Bengaluru. Ballandur S.O, Devara Beesana Halli, . Bangalore – 560 103. PAN – AADCI 8374 D APPELLANT RESPONDENT ITA No.530 & 531/Bang/2025 Assessment Year: 2017-18 - 2018-19 The Asst. Commissioner o…

INVESCO HOLDING COMPANY (US) INC.,USA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION 2(1)(1), DELHI, DELHI

In the result, appeal of the assessee is partly allowed in the terms aforesaid

ITA 846/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.846/िद"ी/2025(िन.व. 2022-23) Inveso Holding Company (Us) Inc., C/O Invesco (India) P. Ltd., 15Th Floor, Block 6, North Tower, Divyasree Orion Sez, Raidurgam, Serilingampally, Hyderabad, Telangana 5000032 ...... अपीलाथ"/Appellant Pan: Aaeci-9027-N बनाम Vs. Assisnat Commissioner Of Income-Tax, International Taxation 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: S/Shri Ankul Goyal & Advitya Grover, Advocates "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 31/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against Assessment Order Dated 20.12.2024 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2022-23. 2. Shri Ankul Goyal, Appearing On Behalf Of The Assessee Submits That The Solitary Issue In Present Appeal Is Against The Addition Of Rs.54,85,23,539/- In Respect Of Reimbursement Of Cost For Providing It/Support Services Treated As Fee

For Appellant: S/Shri Ankul Goyal & Advitya GroverFor Respondent: Shri M.S Nethrapal, CIT-DR

Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.846/िद"ी/2025(िन.व. 2022-23) Inveso Holding Company (US) Inc., C/o Invesco (india) P. Ltd., 15th Floor, Block 6, North Tower, Divyasree Orion SEZ, Raidurgam, Serilingampally, Hyderabad, Telangana 5000032 ...... अपीलाथ"/Appellant PAN: AAECI-9027-N बनाम Vs. Assisnat Commissioner of Income-Tax, International Taxation 2(1)(1), Civic Centre, ....."ितवादी/Respo…

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

ITO (INTERNATIONAL TAXATION) GURGAON, UDYOG VIHAR,GURGAON vs. BAIN AND COMPANY INDIA PRIVATE LTD., DLF CYBER CITY PHASE-II

In the result, appeals of the Revenue are dismissed

ITA 2869/DEL/2024[2014-15]Status: HeardITAT Delhi28 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 195Section 201

…ITA Nos.2867, 2868 & 2869/D/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 2867, 2868 & 2869/Del/2024 िनधा"रणवष"/Assessment Years: 2012-13 to 2014-15 बनाम ITO (INTERNATIONAL BAIN & COMPANY INDIA PVT. LTD., 20th Floor Building No.10, TAXATION), Vs. 3rd Floor, HSIIDC Building, Tower-C, DLF Cyber City, Udyog Vihar, Phase-5, Phase-II, Gurgaon, Gurgaon, Haryana. Haryana. PAN No.RTKB03408G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Ms. Rini Handa, Sr. DR Assessee by Shri Prashant Mehar…

ITO (INTERNATIONAL TAXATION) GURGAON, UDYOG VIHAR, GURGAON vs. BAIN AND COMPANY INDIA PRIVATE LTD., GURGAON

In the result, appeals of the Revenue are dismissed

ITA 2867/DEL/2024[2012-13]Status: HeardITAT Delhi28 May 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 195Section 201

…ITA Nos.2867, 2868 & 2869/D/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 2867, 2868 & 2869/Del/2024 िनधा"रणवष"/Assessment Years: 2012-13 to 2014-15 बनाम ITO (INTERNATIONAL BAIN & COMPANY INDIA PVT. LTD., 20th Floor Building No.10, TAXATION), Vs. 3rd Floor, HSIIDC Building, Tower-C, DLF Cyber City, Udyog Vihar, Phase-5, Phase-II, Gurgaon, Gurgaon, Haryana. Haryana. PAN No.RTKB03408G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Ms. Rini Handa, Sr. DR Assessee by Shri Prashant Mehar…

DCIT(IT)-2(2)(2), NARIMAN POINT vs. ISS AS, DENMARK

ITA 1640/MUM/2024[2014-15]Status: DisposedITAT Mumbai07 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Nikhil Tiwari, ARFor Respondent: Shri Krishna Kumar, Sr. DR

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1640/Mum/2024 (Assessment Year: 2014-15) Dy. Commissioner of Income ISS AS, DENMARK Tax (IT)-2(2)(2), 197, BUDDINGEVEJ, DK 17th Floor, Air India Building, Vs. 2860, SOBORG 999999, FOREIGN Nariman Point, DENMARK, PIN-999999. Mumbai-400021. PAN : AACCI2126C Appellant) : Respondent) C.O. No. 169/Mum/2024 (Assessment Year: 2014-15) ISS AS, DENMARK Dy. Commissioner of Income 197, BUDDINGEVEJ, DK Tax (IT)-2(2)(2), 17th Floor, Air India Building, 2860, SOBORG 999999, FOREIGN Vs. DENMARK, PIN-…