DIT v. Mitsui & Co. Ltd.

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Inmarsat Global Limited v. DCIT (IT) – 2(2)(1) Ernst & Young LLP Room No. 1722, 17th Floor 14th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (w), Mumbai – 400028 PAN: AAACI6098K (Appellant) (Respondent) Assessee by : Ms. Aarati Sathe Department by : Ms. Bharati Singh Date of Hearing : 28.07.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) RANGE-2(2)(1), MUMBAI

In the result, the appeal is allowed

…ITA No. 1031/Mum/2021 Assessment year: 2017-18 Page 1 of 25 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Inmarsat Global Limited .……………………..………………Appellant Ernst & Yound LLP, 14th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (W) Mumbai 400 028 [PAN: AAACI6098K] Vs. Deputy Commissioner of Income Tax (IT)-2(2)(1) Mumbai ……………...………….………Respondent Appearances by: Aarati Sathe for the appellant Milind Chavan for the respondent Date of concluding the hearing : 30/05/2022 Date of pronouncing the or…

GENERAL REINSURANCE AG,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-RANGE-2(3)(2), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.1164/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) General Reinsurance Ag बिधम/ Acit(International Taxation)- C/O General Reinsurance Range 2(3)(2) Vs. Room No.1711, 17Th Floor, Air Ag India Branch, Unit 107, 108, 109, Meadows Sahara India Building, Nariman Point, Plaza Complex, Mathuradas Mumbai-400021. Vasanji Road, Jb Nagar, Andheri East, Mumbai- 400028. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecg5195K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri P. J. Pardiwala/ Madhur Aggarwal Revenue By: Shri S. S. Iyengar (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2021 घोषणा की तारीख /Date Of Pronouncement: 29/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 21.04.2021 Passed By Cit(Drp-1), Mumbai On The Basis Of Direction Issued By Dispute Resolution Panel U/S 144C (13) Dated 17.03.2021. The Assessee Has Raised The Following Grounds: - 2. “1. The Learned Ao & The Learned Dri', Grossly Erred In Not Following The Decision Of The Honourable Income-Tax Appellate A.Y.2017-18 Tribunal, Mumbai In Appellants Own Case For Ay 2015-16 (Ita No. 7433/Mum/2018) Which Was Decided On Identical Facts.

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM (Hearing through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.1164/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) General Reinsurance AG बिधम/ ACIT(International Taxation)- C/o General Reinsurance Range 2(3)(2) Vs. Room No.1711, 17th Floor, Air AG India Branch, Unit 107, 108, 109, Meadows Sahara India Building, Nariman Point, Plaza Complex, Mathuradas Mumbai-400021. Vasanji Road, JB Nagar, Andheri East, Mumbai- 400028. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECG5195K (अपीलाथी /Appellant) (प्र…

INMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (IT)-2(1)92), MUMBAI

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

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

INMARSAT GLOBAL LIMITED,MUMBAI vs. DCIT (IT) CIRCLE 2(2)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

…ITA No. 7025/Mum/2018 A.Y. 2015-16 1 Inmarsat Global Limited Vs. DCIT (I.T) Circle 2(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Inmarsat Global Limited Deputy Commissioner of Income C/o SRBC & Associates LLP, Tax (International Taxation) 14th Floor, The Ruby, Circle 2(2)(1), 17th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 PAN – AAACI6098K (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala & Ms. Aarati Sathe, A.Rs Respondent by: Shri Avan…

GENERAL REINSURANCE AG,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) RANGE 2(3)(2), MUMBAI

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

Bench: Shri G.S. Pannu & Shri Sandeep Gosainassessment Year : 2015-16 General Reinsurance Ag, Deputy Commissioner Of Income General Reinsurance Ag India Branch, Tax (International Taxation)- Vs. Units 107, 108, 109, Meadows, Range-2(3)(2), Sahar Plaza Complex, Mumbai Mathuradas Vasanji Road, J.B. Nagar, Andheri East, Maharashtra [Pan : Aaecg5195K] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “ I ”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2015-16 General Reinsurance AG, Deputy Commissioner of Income General Reinsurance AG India Branch, Tax (International Taxation)- Vs. Units 107, 108, 109, Meadows, Range-2(3)(2), Sahar Plaza Complex, Mumbai Mathuradas Vasanji Road, J.B. Nagar, Andheri East, Maharashtra [PAN : AAECG5195K] (Appellant) (Respondent) Appellant by : Shri P.J. Pardiwala & Madhur Agarwal, ARs Respondent by : Shri Nishant Samaiya, DR Date of Hearing : 18-03-2019 Date of Pron…