DIT (International Taxation) v. Safmarine Container Lines

367 ITR 209High Court2014#14463 most cited
7

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 5(1)Section 5(4)Section 8

Issues it is cited on

dispute resolution panelcompanyindiabusiness

Judgments citing DIT (International Taxation) v. Safmarine Container Lines

DCIT (IT)-1(1)(2), MUMBAI, MUMBAI vs. AVANA GLOBAL FZCO, MUMBAI

Appeal is allowed

ITA 2214/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Jul 2025AY 2018-19

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am)

For Respondent: Shri Dhanesh Bafna, Shri Hardik

…n of ships. Accordingly, in view of the decision of the Hon'ble Tribunal in case of Safemarine Container Line NV (ITA No.410/Mum/2012) which is further affirmed by the Hon'ble Jurisdictional High Court in case of DIT(IT) v. Safmarine Container Line NV [(2014) 367 ITR 209], the claim of the Respondent be allowed. 8. Action of Assessing Officer (Para 5.1-5.8 page No. 5-6 of the Final Assessment order): The Assessing Officer denied the claim of the Respondent by noting that the Department has filed a SLP against the decision of the Hon'ble Bombay High Court in case of Safmarine Container Line NV (suprqj and accord…

TRANSPORTER INDUSTRY INTERNATINAL GMBH,MUMBAI vs. DY CIT INTERNATIONAL TAXATION, CIRCLE-4(1)(2), MUMBAI

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

ITA 1240/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ Dcit, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafct0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nikil Tiwari Revenue By: Shri Soumedu Kumar Dash (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ao/Dcit, Circle-4(1)(2), Mumbai R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 25.04.2021 Pursuant To The Direction Of The Ld. Dispute Resolution Panel (Drp) Dated 18.03.2021. 2. Ground No. 1 Is General In Nature, So Dismissed. 3. Ground No. 3 Is A Legal Issue Which Has Been Raised By The Assessee Challenging The Action Of The Transfer Pricing Officer (Tpo) To Have Passed The Transfer Pricing (Tp) Order, After The Due Date Prescribed In Section 92(3A) R.W.S 153 Of The Act. Therefore, The Assessee Is Challenging The Action Of The Tpo In Passing Transfer Pricing Order After Limitation Period By Citing The Decision Of The Hon’Ble Madras High Court (Db) In The Case Of M/S. Saint Gobain

For Appellant: Shri Nikil TiwariFor Respondent: Shri Soumedu Kumar Dash (Sr. AR)
Section 153Section 3Section 92Section 92C

…erely a cost sharing arrangement between the assessee and its agents to efficiently conduct its shipping business. The High Court has further held that the principles involved in the decision of DIT (International Taxation) v. Safmarine Container Lines [2014] 367 ITR 209/225 Taxman 299/48 taxmann.com 238 (Bom) will also govern the present case and that the Maersk Net used by the agents of the assessee 19 A.Y. 2016-17 Transporter Industry International entailed certain costs reimbursement. It was part of the shipping business and could not be captured under any other provisions of the Income Tax Act except under…

ANL SINGAPORE PTE LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATIONA)-1(1)(2), MUMBAI

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

ITA 1014/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18

Bench: Us Is A Company Incorporated In & Fiscally Domiciled In, The Republic Of Singapore & Is Engaged In The Shipping Business. The Assessee Had Earnd An Inland Haulage Charges Of Rs 13,32,16,141 Which Was Not Offered To Tax. When, During The Course Of The Assessment Proceedings, It Was Put To The Assessee As To Why The Said Income Not Be Brought To Tax In The Hands Of The Assessee, It Was, Inter Alia, Submitted By The Assessee As Follows: Assessment Year: 2017-18 Page 2 Of 5

Section 143(3)

…ced that admittedly the issue in the appeal is covered, by the coordinate bench decisions in assessee’s own case and of several group entities, as also by the Hon’ble jurisdictional High Court’s decision in the case DIT Vs Safmarine Container Lines NV [(2014) 367 ITR 209 (Bom)], in favour of the assessee, and yet the learned DRP has confirmed the action of the Assessing Officer only so as to keep the issue alive before Hon’ble courts above. These decisions, however, constitute binding judicial precedents for us, and we have no reasons not to follow the same. Just because an SLP is pending before the Hon’ble Supre…

CMA CGM SA,MUMBAI vs. DCIT (IT) - 2(1)(2), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 6095/MUM/2018[2015-16]Status: DisposedITAT Mumbai30 Dec 2019AY 2015-16

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

For Appellant: Shri M.P. Lohia a/wFor Respondent: Shri Samuel Darse
Section 143(3)Section 144C(13)Section 172Section 44B

…learned DRP, however, agreed with the Assessing Officer that IHC is taxable in India. Learned DRP observed, the decision rendered by the Tribunal and subsequently upheld by the Hon'ble Jurisdictional High Court in DIT v/s SAF Marine Container lines NV, [2014] 367 ITR 209 (Bom.) was primarily following the decision of the Hon'ble Jurisdictional High Court in DIT v/s Balaji Shipping U.K. Ltd., which is on the issue of slot chartering and not on IHC. In this context, learned DRP also referred to the decision of the Hon'ble Supreme Court in DIT v/s A.P. Moller Maersk A/S, [2017] 392 ITR 186 (Bom.). Learned DRP also o…

DCIT(IT)-1(1)((2), MUMBAI vs. M/S.AP MOLLER MAERSK A/S., MUMBAI

In the result, the appeal of Revenue is dismissed

ITA 1649/MUM/2018[2014-15]Status: DisposedITAT Mumbai01 Apr 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri S Anbuselvam, DRFor Respondent: Shri Divesh Chawla, AR
Section 143(3)Section 153CSection 44B

…आयकर अपीलीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 1649/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2014-15) The Dy. Commissioner of AP Moller Maersk A/S Income Tax, Circle-1(1)(2) C/o Maersk India Private Room No. 117, 1st Floor, Limited, 12 Floor, Tower A, Vs. Scindia House, N.M. Road, Urmi Estate, Ganpatrao Ballard Estate, Mumbai-400 Kadam Marg, Lower Parel, 038 Mumbai-400 013 .. (p`%yaqaaI- / Respondent) (A…

DEIMAS S.A.S,MUMBAI vs. DCIT (IT) RG 2(1)(1), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 2187/MUM/2017[2013-14]Status: DisposedITAT Mumbai13 Jun 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri N. K. Pradhan

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 143(3)Section 144C(13)Section 44B

…receding assessment year. The DRP observed, while deciding the issue in favour of the assessee in assessment year 2012–13, the DRP has relied upon the decision of the Hon'ble Jurisdictional High Court in case of Safmarine 4 Delmas S.A.S. Container Lines N.V.(367 ITR 209). The DRP observed, the decision of the Hon'ble Jurisdictional High Court in case of Safmarine Container Lines N.V.(supra) was rendered in the context of India Belgium Tax Treaty. Comparing Article–8 of India–Belgium Tax Treaty with Article– 9 of India–France Tax Treaty which governs the taxability of shipping income in international traffic, the…

CMA CGM SA,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 6649/MUM/2017[2014-15]Status: DisposedITAT Mumbai14 Mar 2018AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood(Jm)

Section 144C(13)Section 44B

…three issues in favour of the assessee as under:- (a) In respect of Inland Haulage Charges, the Ld DRP held that the issue is covered in favour of the assessee by the decision rendered by Hon’ble Bombay High Court in the case of Safmarine Container Lines N.V (367 ITR 209) and accordingly held that the inland haulage charges received by the assessee are incidental to and directly connected with operation of ships in international traffic. (b) In respect of freight received on Feeder vessels, the Ld DRP held that the issue is covered in favour of the assessee by the decision of Hon’ble Bombay High Court rendered i…