(i) Islamic Republic of Iran Shipping Lines v. DCIT (ii) ACIT vs. Louis Berger International Inc.

40 SOT 370Income Tax Appellate Tribunal2010#20883 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 151 Section 40(a)(ia)Section 9(1)(vii)

Judgments citing (i) Islamic Republic of Iran Shipping Lines v. DCIT (ii) ACIT vs. Louis Berger International Inc.

DCIT CC 4 2 MUMBAI, MUMBAI vs. RED CHILLIES ENTERTAINMENTS PVT. LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER DCIT CC 4(2), Mumbai Vs. Red Chillies Entertainment Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No.AACCR2518P (Appellant) .. (Respondent) CO No.290/Mum/2024 (Arising out of ITA No.5831/Mum/2024) (Assessment Year :2012-13) Red Chillies Entertainment Vs. DCIT CC 4(2), Mumbai Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No. AACCR…

MERIDIEN SA,MUMBAI vs. ADIT CIR 4(1), MUMBAI

In the result, both the appeals of the assessee company are partly allowed

ITA 6605/MUM/2012[2009-10]Status: DisposedITAT Mumbai26 Aug 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Appellant: Shri Neeraj AgarwalFor Respondent: Shri Harshad Vengurlekar

Section 143(3)Section 234BSection 66A

…order dated 25/04/2012. (iii). Marubeni Corporation vs. ADIT (IT)-4(1),(2013), 37 taxamann.com 318 (Mum-Trib) (iv). Veolia Eau-Compagnie vs. ADI, ITA No.2131/Mds/2010, Order dated 23/6/2011. (v). ACIT, Cir.2(2) vs. Louis Berger International Inc. , (2010) 40 SOT 370 (HYD) 3.2. The Ld. Departmental Representative (for short ‘D.R’) on the other hand supported the orders of the lower authorities and therein submitted that the A.O had rightly included the amount of the service tax deposited by the customers as a part of the royalty income of the assessee company, which thereafter had rightly been sustained by th…

MERIDIEN SA,MUMBAI vs. DDIT (IT)CIR 4(1), MUMBAI

In the result, both the appeals of the assessee company are partly allowed

ITA 6578/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Aug 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Appellant: Shri Neeraj AgarwalFor Respondent: Shri Harshad Vengurlekar

Section 143(3)Section 234BSection 66A

DDIT, NEW DELHI vs. M/S. EGIS BCEOM INTL. S.A., FARIDABAD

In the result, the appeal of the Revenue is dismissed

ITA 422/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Feb 2016AY 2008-09

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 143(3)Section 44D

…appellant. The amount is payable to the government under statute and the appellant has no lien on this amount. The appellant has relied upon following rulings: (i) Islamic Republic of Iran Shipping Lines vs. DCIT (ii) ACIT vs. Louis Berger International Inc. 40 SOT 370 (Hyd.) 4.3. I have duly considered the submissions made by the appellant. It has been noted that on the similar issue, then CIT(A) has adjudicated that service tax is not includible in gross receipt of FTS and hence not subject to tax on gross basis. The relief granted by CIT(A) has been confirmed by Hon'ble Delhi ITAT vide order dated 18.12.2012…