How many judgments cite DIT v. Maersk Co. Ltd.?

48 judgments on BharatTax cite DIT v. Maersk Co. Ltd. (334 ITR 79), spanning 2015 to 2023.

DIT v. Maersk Co. Ltd.

334 ITR 79High Court2011#2394 most cited

What is DIT v. Maersk Co. Ltd. authority for?

An assessee is not liable to pay advance tax or interest under Section 234B on income that was subject to tax deduction at source by the payer, even if the payer failed to deduct such tax. The provisions relating to payment of tax and payment of interest operate in different areas, implying that the failure of the deductor does not automatically shift advance tax liability to the recipient in such cases.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

DIT v. Maersk Co. Ltd. · 334 ITR 79 · Section 234B interest · advance tax liability · tax deduction at source failure · employer non-deduction · employee advance tax · Chapter XVII Income-tax Act · sections 190 · 191 · 201 · non-resident advance tax

Judgments citing DIT v. Maersk Co. Ltd.

ADIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Dehradun

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

…characterization from FTS only. 14. Whether on the facts and circumstances of the case, the CIT(A) has erred in holding that interest u/s 234B was not chargeable in the case of relying upon the decision of Hon‟ble Uttrakhand High court in the case of Maersk (334 ITR 79) where as the department has contested the issue and has filed SLP before the Apex Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 72. The first ground of the appeal of the revenue is that the though the nature of services are technical in nature till CIT(A) has held that they are not FTS but are taxabl…

DCIT, Dehradun vs. M/S. Al Mansoori Specialized Engineering Co. Llc, Dehradun

In the result the appeal of the revenue and cross objection filed by the assessee are dismissed

ITA 6587/DEL/2014[2011-12]Status: DisposedITAT Delhi27 Jun 2016AY 2011-12

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Al Mansoori Specialized Engineering Co. Llc, Circle-1, International Taxation, C/O. M/S. Nangia & Co. Cas, 3Rd Floor, Ncr Plaza, New Cantt Road, Vs. Aayakar Bhawan, 13A-Subhash Road, Dehradun Dehradun Pan:Aaaca9529M (Appellant) (Respondent)

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. P Dam Kanunjana, Sr. DR

Section 192Section 234BSection 44BSection 44DSection 9

…g the services. 6. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that interest u/s 234B of the Income Tax Act, 1961 ('the Act') was not chargeable in this case by relying upon the case of M/s Maersk [334 ITR 79] a. The Ld. CIT (A) has erred in not appreciating the fact that the case of M/s Maersk was distinguishable on facts as it dealt with a case where the employer failed to deduct tax at source despite the specific provisions of the Act in terms of which the employer was mandatorily required to deduct tax from the salary paid to the employee. In the s…

ADIT, Dehradun vs. M/S. Oil and Natural Gas Corporation Ltd., Dehradun

ITA 176/DEL/2013[2009-10]Status: DisposedITAT Delhi24 May 2016AY 2009-10

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Kaveesh Syal, CAFor Respondent: Shri P. Dam Kanunjna, Senior DR

Section 142(1)Section 234BSection 44BSection 44DSection 9

…ndertaken by it are clearly FTS. 9. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest u/s 234B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) where as the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 10. The appellant prays for leave to add, amend, modify or alter any grounds of appeal at the appeal.” 2. Briefly stated the facts of the case are : during the scrutiny pro…

ADIT, Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

In the result, the appeal of the Department is partly allowed

ITA 1048/DEL/2014[2010-11]Status: DisposedITAT Delhi29 Apr 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11 Adit Vs R & B Falcon (A) Pty Ltd., International Taxation, 1St Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (Pan: Aaccr5345Q) (Appellant) (Respondent) Appellant By: Shri Anuj Arora, Cit Dr Respondent By: Shri Amit Arora, Ca Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri Anuj Arora, CIT DRFor Respondent: Shri Amit Arora, CA

Section 234BSection 44B

…and in the circumstances of the case and in law, the L( CIT(A) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that the issue is covered in favour of the assessee by decision in tl case of M/s Maersk [334 ITR 79, Uttarakhand]. 2.1 The Ld. CIT(A) has erred in not appreciating the facts that the case of Maersk was distinguishable on facts wherein the employer filed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that an emplo…

Hyundai Heavy Industries Co. Ltd., Dehradun vs. JCIT, Dehradun

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

ITA 758/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Feb 2016AY 2010-11

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2010-11 Hyundai Heavy Industries Co. Vs. Jcit, International Tax Taxation, Ltd., C/O- M/S. Hemant Arora & Dehradun. Co. 1, Tyagi Road, Dehradun (Pan: Aaach5727Q) (Appellant) (Respondent)

Section 115ASection 143(2)Section 143(3)Section 234Section 271Section 271(1)(c)Section 44D

…or assessment year 2009-10 in para no. 27 held as under: “27. Interest under section 234B of the Act 27.1 The learned AR contended that the issue is covered by the decision of Hon'ble jurisdictional High Court of Uttrakhand in the case of Maersk's Shipping - 334 ITR 79 and the decision of Hon'ble Delhi High Court in the case of Alcatel - 264 CTR (Delhi) 240 is not applicable. He submitted further that the appellant is a foreign company and during the year was in receipt of income for its outside India and inside India activities from TATA Motors Ltd., Nissan Motors Ltd., HCEIPL and GMR. All receipts of the asses…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

….2005. 5. Whether on facts and circumstances of the case, the Commissioner of Income Tax(Appeals) had erred in holding that interest u/s 234B was not chargeable in this case by relying upon the decision of Hon’ble Uttarakhand High Court in the case of Maersk (334 ITR 79) where as the & C.O. No. 463/Del/2012, AY-2009-10 Hallin Marine UK Ltd. department has contested the issue and has filed SLP before the Apex Court against in the case of Jacobs Civil Incorporated/Mitsubishi involving similar issue. 6. Whether on facts and circumstances of the case, the Commissioner of Income Tax(Appeals) had erred in not appreciat…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

ADIT, Dehradun vs. M/S Expro Gulf Ltd., Dehradun

ITA 748/DEL/2013[2009-10]Status: DisposedITAT Delhi27 Nov 2015AY 2009-10

Bench: Shri N. K. Saini & Shri Kuldip Singh

For Appellant: Shri Amit Arora, CAFor Respondent: Ms. Kesang Y Shirpa, Sr. DR

Section 44BSection 44DSection 9Section 9(1)(vii)

…nternational Drilling vs. CIT. 12. Whether the facts and circumstances of the case the CIT(A) has erred in holding that interest U/S 234B was not chargeable in this case by relying upon the decision of / Hon'ble Uttarakhand High Court in t he case of Maersk (334 ITR 79) where as the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil incorporated / Mitsubishi involving similar issue.” 3. The appellant M/s. Expro Gulf Ltd.., by filing the cross appeal in C.O. No.71/Del/2013, sought to set aside the impugned order dated 08.11.2012 passed by Ld. CIT(A) II,…