DIT(IT) v. APL Co. Pte. Ltd.

75 Taxmann.com 32High Court2016#12946 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 234BSection 147Section 151Section 271(1)(c)Section 144C(3)Section 144C(13)Section 148

Issues it is cited on

approval under section 151first proviso to section 147section 144c(3)tax treatysection 254(1)interest under section 234bpermanent establishmentchange of opinionsection 234bsection 254section 234section 144c

Judgments citing DIT(IT) v. APL Co. Pte. Ltd.

Delta Air Lines, Inc, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2051/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Oct 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 143/MUM/2015 (AY : 2011-12) ITA No. 2051/MUM/2017 (AY : 2013-14) (Physical hearing) Delta Air Lines, Inc. DCIT (International Taxation)- Ground Floor, Podar House, Sitaram D Vs 2(1)(2), Mumbai Air India Building, 17th Floor, Room Marg, Marine Drive, Mumbai-400020. [PAN No. AAACD4092N] No. 1713, Nariman Poing, Mumbai. Appellant / Assessee Respondent / Revenue Assessee by Shri Sriram Seshadri & Ms. Amulya K. Revenue by Shri Krishna Kumar, Sr. DR Date of hearing 16.10.2025…

Delta Air Lines, Inc, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1354/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 143/MUM/2015 (AY : 2011-12) ITA No. 2051/MUM/2017 (AY : 2013-14) (Physical hearing) Delta Air Lines, Inc. DCIT (International Taxation)- Ground Floor, Podar House, Sitaram D Vs 2(1)(2), Mumbai Air India Building, 17th Floor, Room Marg, Marine Drive, Mumbai-400020. [PAN No. AAACD4092N] No. 1713, Nariman Poing, Mumbai. Appellant / Assessee Respondent / Revenue Assessee by Shri Sriram Seshadri & Ms. Amulya K. Revenue by Shri Krishna Kumar, Sr. DR Date of hearing 16.10.2025…

Delta Air Lines, Inc, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1353/MUM/2016[2007-08]Status: DisposedITAT Mumbai28 Oct 2025AY 2007-08

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 143/MUM/2015 (AY : 2011-12) ITA No. 2051/MUM/2017 (AY : 2013-14) (Physical hearing) Delta Air Lines, Inc. DCIT (International Taxation)- Ground Floor, Podar House, Sitaram D Vs 2(1)(2), Mumbai Air India Building, 17th Floor, Room Marg, Marine Drive, Mumbai-400020. [PAN No. AAACD4092N] No. 1713, Nariman Poing, Mumbai. Appellant / Assessee Respondent / Revenue Assessee by Shri Sriram Seshadri & Ms. Amulya K. Revenue by Shri Krishna Kumar, Sr. DR Date of hearing 16.10.2025…

Delta Air Lines Inc, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 143/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Oct 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 143/MUM/2015 (AY : 2011-12) ITA No. 2051/MUM/2017 (AY : 2013-14) (Physical hearing) Delta Air Lines, Inc. DCIT (International Taxation)- Ground Floor, Podar House, Sitaram D Vs 2(1)(2), Mumbai Air India Building, 17th Floor, Room Marg, Marine Drive, Mumbai-400020. [PAN No. AAACD4092N] No. 1713, Nariman Poing, Mumbai. Appellant / Assessee Respondent / Revenue Assessee by Shri Sriram Seshadri & Ms. Amulya K. Revenue by Shri Krishna Kumar, Sr. DR Date of hearing 16.10.2025…

DCIT(It)-2.1.2, Bkc, Kurla vs. Delta Air Lines, Deora Marg

In the result, appeal of the Revenue is dismissed

ITA 4195/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Sept 2025AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4182, 4183 and 4195/MUM/2025 Assessment Years: 2014-15, 2015-16 and 2016-17 Deputy Commissioner of Delta Air Lines Income Tax(IT)-2.1.2, Ground floor, Mumbai Podar house, Vs. Sitaram Deora Marg, Mumbai - 400020 (PAN: AAACD4092N) (assessee) (Respondent) Present for: Assessee : Shri Sriram Seshadri, CA (Virtually Present) Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 17.09.2025 Date of Pronouncement : 19.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUN…

DCIT(It)-2.1.2, Bkc vs. Delta Air Lines, Marine Drive

In the result, appeal of the Revenue is dismissed

ITA 4183/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Sept 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4182, 4183 and 4195/MUM/2025 Assessment Years: 2014-15, 2015-16 and 2016-17 Deputy Commissioner of Delta Air Lines Income Tax(IT)-2.1.2, Ground floor, Mumbai Podar house, Vs. Sitaram Deora Marg, Mumbai - 400020 (PAN: AAACD4092N) (assessee) (Respondent) Present for: Assessee : Shri Sriram Seshadri, CA (Virtually Present) Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 17.09.2025 Date of Pronouncement : 19.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUN…

DCIT(It)-2.1.2, Mumbai vs. Delta Air Lines, Marine Drive, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4182/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Sept 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

For Appellant: Shri Sriram Seshadri, CA (Virtually Present)For Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4182, 4183 and 4195/MUM/2025 Assessment Years: 2014-15, 2015-16 and 2016-17 Deputy Commissioner of Delta Air Lines Income Tax(IT)-2.1.2, Ground floor, Mumbai Podar house, Vs. Sitaram Deora Marg, Mumbai - 400020 (PAN: AAACD4092N) (assessee) (Respondent) Present for: Assessee : Shri Sriram Seshadri, CA (Virtually Present) Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 17.09.2025 Date of Pronouncement : 19.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUN…

Delta Air Lines, Inc, Mumbai vs. ACIT (It) 2(1)(2), Mumbai

The appeal of the assessee is allowed

ITA 235/MUM/2022[2018-19]Status: DisposedITAT Mumbai07 Nov 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Sriram Seshdri / Ms. Amulya
Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM I.T.A. No.235/Mum/2022 (Assessment Year: 2018-19) Delta Air Lines, Inc., ACIT (International Taxation)- Ground Floor, Podar House, 2(1)(2), Room No. 1713, 17th Floor, Sitaram D Marg, Marine Drive, Vs. Mumbai-400021. Air India Building, Nariman Point, Mumbai-400021. PAN : AAACD4092N Appellant) : Respondent) Appellant /Assessee by : Shri Sriram Seshdri / Ms. Amulya K. : Shri Anil Sant, Addl. CIT DR Revenue / Respondent by Date of Hearing : 05.09.2024 Date of Pronouncement : 07.11.2024 O R D E R Per Padma…

DIT(IT) v. APL Co. Pte. Ltd. (75 Taxmann.com 32) — Cited in 8 Judgments | BharatTax