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

Where a payment is purely a reimbursement of costs and does not embed any income, the obligation to deduct tax at source does not arise.

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.

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

M/S. Vishay Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, the appeal of assessee is allowed as indicated above

ITA 500/PUN/2017[2012-13]Status: DisposedITAT Pune12 Sept 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.500/Pun/2017 यििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Farooq IraniFor Respondent: Ms. Amrita Misra, CIT

Section 143(3)Section 234BSection 271(1)(c)Section 40Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “lh” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.500/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 M/s. Vishay Components India Pvt. Ltd., Loni-Kalbhor, Near Pune (C. Rly.) अऩीऱाथी/Appellant Pune – 412201 …. PAN: AAACB9652L Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 13, Pune Assessee by : Shri Farooq Irani Revenue by : Ms. Amrita Misra, CIT सुनवाई की तारीख /…