Exxon Mobil Company India (P.) Ltd. v. ACIT

160 Taxmann.com 761Income Tax Appellate Tribunal2024#17321 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 195 Section 250 Section 250 of the Income Tax Act Section 270A of the Income Tax Act Section 40(a)(i)Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

Issues it is cited on

section 9(1)(vii)fees for technical services section 9(1)non-resident transfer section 250 india business person company

Judgments citing Exxon Mobil Company India (P.) Ltd. v. ACIT

MANISHA KIRAN TEMKAR,MUMBAI vs. ACIT -21(2), MUMBAI

In the result, the grounds of appeal raised by the assessee are

ITA 674/MUM/2025[2013-14]Status: DisposedITAT Mumbai18 Aug 2025AY 2013-14

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 673/MUM/2025 (AY: 2014-15) (Physical hearing) Manisha Kiran Temkar ACIT – 21(2), Mumbai 32, Vinod Villa, Worli Hill Road, Worli, Vs Piramal Chamber, Lal Baug, Mumbai – 400018. Parel, Mumbai – 400012. [PAN: ABSPT7644J] Appellant / Assessee Respondent / Revenue Assessee by Ms. Kinjal Bhuta, Advocate Revenue by Shri Annavaran Kosuri, Sr. DR Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

MANISH KIRAN TEMKAR,MUMBAI vs. ACIT-21(2), MUMBAI

In the result, the grounds of appeal raised by the assessee are

ITA 673/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Aug 2025AY 2014-15

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

DB ENGINEERING & CONSULTING GMBH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, , BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 1377/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Nov 2024AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri Prakash Chand Yadav & It(It)A No.1377/Bang/2024 Assessment Year : 2020-21 M/S. Db Engineering & Consulting Gmbh, Dcit (International 82/4, 3Rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. Pan :Aaecd 9085 B Appellant Respondent Assessee By : Smt. Susan Mathew, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.10.2024 Date Of Pronouncement : 19.11.2024

For Appellant: Smt. Susan Mathew, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 111ASection 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND IT(IT)A No.1377/Bang/2024 Assessment Year : 2020-21 M/s. DB Engineering and Consulting GMBH, DCIT (International 82/4, 3rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. PAN :AAECD 9085 B APPELLANT RESPONDENT Assessee by : Smt. Susan Mathew, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 25.10.2024 Date of Pronouncement : 19.11.2024 O R D E…

DCIT (IT)-2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2444/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Sept 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2020-21 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)

Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2020-21 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per : Ratnesh Nan…

DCIT (IT) - 2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2443/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)

Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per: Ratnesh Nand…