Emirates Shipping Line FZE v. Asstt.DIT

M/S J.M. Baxi & Co., Gandhidham vs. The Income Tax Officer, (Inter. Taxa.), Gandhidham

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

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2014-15 M/S.J.M. Baxi & Co Income-Tax Officer Chetna Chambers Vs (International Taxation) 3Rd Floor, Rom No.307-312 Gandhidham. Plot No.38, Sector 9 Gandhidham 370 201. (Applicant) (Responent) : Shri Deepak Rindani, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22 /06/2022 आदेश/O R D E R

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE S/SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2014-15 M/s.J.M. Baxi & Co Income-Tax Officer Chetna Chambers Vs (International Taxation) 3rd Floor, Rom No.307-312 Gandhidham. Plot No.38, Sector 9 Gandhidham 370 201. (Applicant) (Responent) : Shri Deepak Rindani, AR Assessee by Revenue by : Shri S.S. Rathi, Sr.DR सुनवाई क" तार"ख/Date…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Handytankers K/S Agent of F.B. Maersk Tankers C/O Atlantic Shipping Pvt. Ltd., Sikka vs. The Dy. Commr. of Income Tax, (International Taxation), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

Lr2 Management K/S Agent of Principal Freight Beneficiary, Interocean Shipping (I) Pvt. Ltd., Jamnagar vs. The Income Tax Officer, (Inter. Taxa.), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

Lr2 Management K/S (As Foreign Commr. Manager/Agent of Principal Freight Beneficiary, Torm A/S Maersk Tankers Singapore P. Ltd., Sikka vs. The Income Tax Officer, Inter. Taxa., Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…