DIT(International Taxation) v. Delmas France

232 Taxmann 401High Court2015#11358 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 12 Section 143(3)Section 144C(13)Section 234A Section 234B Section 270A Section 274 Section 5(4)

Issues it is cited on

dependent agent pe fixed place pe copyrighted article tax residency certificate directions of the drp interest under section 234a tax treaty permanent establishment section 144c(13)liable to tax section 29 dispute resolution panel

Judgments citing DIT(International Taxation) v. Delmas France

INTERNATIONAL AIR TRANSPORT ASSOCIATION,MUMBAI (FOR SENDING NOTICES) vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - CIRCLE 2(2)(1), MUMBAI

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

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3330/MUM/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air v/s. DCIT (IT), Circle 2(2)(1), Transport Association बिधम Mumbai C/o ERNST & Young LLP Room No. 1722, 17th Floor, 14th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCI4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assess…

INTERNATIONAL AIR TRANSPORT ASSOCIATION (CANADA) ,MUMBAI vs. ACIT (IT), RANGE 2 (2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

INTERNATIONAL AIR ASSOCIATION (CANADA),MUMBAI vs. ASST CIT (INTERNATIONAL TAXATION) RANGE 2 (2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

INTERNATINAL AIR TRANSPORT ASSOCIATION (CANADA),MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

DY CIT-IT-1(1)(2), MUMBAI vs. M/S ARC LINE, MUMBAI

In the result, this appeal by the revenue stands dismissed

ITA 7347/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Oct 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) I.T.A. No. 7347/Mum/2019 (Assessment Year 2013-14)

Section 9Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7347/Mum/2019 (Assessment Year 2013-14) DCIT,IT-1(1)(2) Vs. Arc Line Room NO.528, 5th Floor C/o. Freight Connection India Air India Building Pvt.Ltd. Nariman Point 3C Runwal Omkar Esquare Mumbai-40 021 Sion Chunabhatti Junction Sion Trombay Road, Sion(E) PAN : AADCA0878J Mumbai-400 022 (Appellant) (Respondent) Shri Harsh Kothari Assessee by Department by Shri Vijay Kumar Subramaniyam Date of Hearing 03.08.2021 Date of Pronouncement 06.10.2021 O R D E R Per Shamim Yahya (AM) :- This appe…

ASIA TV (UK) LTD,MUMBAI vs. DDIT 1(1), MUMBAI

In the result, the appeal for the AY 2006-07 is partly allowed

ITA 8011/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Feb 2021AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Sreenivas Raghavan, DR

Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 Asia TV (UK) Ltd. Dy. Director of Income Tax, C/o MGB & Co., CAs Jolly Vs. International Taxation-1(1), Bhawan II, 1st floor, 7 New Mumbai. Marine Lines, Churchgate, Mumbai-400020. PAN No. AADCA 0877 H Appellant Respondent Assessee by : Mr. Niraj Sheth, AR Revenue by : Mr. Sreenivas Raghavan, DR : 15/01/2021 Last Date of Hearing Date of Pronouncement : 15/02/2021 ORDER PER N.K. PRADHAN, A.M. The captioned appeal…

ARC LINE (MAURITIUS),MUMBAI vs. DCIT (INTL. TAX) RANGE 1(1)(2), MUMBAI

In the result, the appeal is partly allowed

ITA 2332/MUM/2018[2014-15]Status: DisposedITAT Mumbai09 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2014-15 Arc Line (Mauritius) Deputy Commissioner Of C/O 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. Pan No. Aadca0878J Appellant Respondent

For Appellant: Mr. Dharsh KothariFor Respondent: Mr. NishantSamaiya, DR

Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 ARC Line (Mauritius) Deputy Commissioner of C/o 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. PAN No. AADCA0878J Appellant Respondent Assessee by : Mr. Dharsh Kothari, Mr. Kunal Shah& Mr. Arpit Jain, ARs Revenue by : Mr. NishantSamaiya, DR Date of Hearing : 13/06/2019 Date of pronouncement : 09/09/2019 ORDER PER N.K. PRADHAN, AM…

DDIT (IT) 1(1), MUMBAI vs. ARC LINE MAURITIUS, MUMBAI

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 5492/MUM/2014[2004-05]Status: DisposedITAT Mumbai07 Mar 2018AY 2004-05

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 271(1)(c)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) I.T.A. No. 1096/Mum/2010 (Assessment Year 2003-04) I.T.A. No. 5492/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 5493/Mum/2014 (Assessment Year 2005-06) I.T.A. No. 5494/Mum/2014 (Assessment Year 2006-07) I.T.A. No. 5495/Mum/2014 (Assessment Year 2007-08) DDIT(IT)-1(1) M/s. ARC Line (Mauritius) Room No. 117 Vs. C/o. Freight Connection Scindia House India Pvt. Ltd. 1st Floor 3rd Floor, 3C Omar Ballard Estate Esquare, Sion- N.M. Road Chunnabhatti Junction Mumbai-400 038. Sion Trombay Road, Sion Mumbai…

BAY LINES ( MAURITIUS),MUMBAI vs. DDIT (IT) 1(2)(1), MUMBAI

Accordingly. Therefore this ground raised by the assessee in AY 2011-12 stands allowed

ITA 6716/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Feb 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (Ay 1998-99) Bay Lines (Mauritiues) Adit (It) – 3(2) C/O-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcb5853G & Cross Objection No. 32/Mum/2010 (Ay 1998-99)

For Appellant: Sh. M. V. Rajguru, DRFor Respondent: Sh. S. E. Dastur / Harsh

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCB5853G & Cross Objection No. 32/Mum/2010 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection India Mumbai - 400020 Pvt. Ltd. 3-C, बनाम/ Omkar Esquare, Sion – Vs. Chunabhatti Juction, Sion Trombay Rd…