MT Maersk Mikage v. DIT(lnternational Taxation! I

72 Taxmann.com 359High Court2016#18305 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 44B

Judgments citing MT Maersk Mikage v. DIT(lnternational Taxation! I

MARIANA EXPRESS LINES PTD. LTD.,CHENNAI vs. DCIT, INTL TAXATION-1(2),, CHENNAI

Appeal of the assessee is allowed

ITA 557/CHNY/2025[2022-23]Status: DisposedITAT Chennai25 Jul 2025AY 2022-23

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mr. Percy PardiwallaFor Respondent: Ms. E. Pavuna Sundari, Sr. DR

Section 13FSection 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 557/Chny/2025 (Assessment Year: 2022-23) Mariana Express Lines Pte. Ltd., Deputy Commissioner of Income Unit 807/809, Raheja Towers, 177 Tax Officer (International Vs. Anna Salai, Chennai-600 002 Taxation)-1(2), PAN: AAJCM3083B Chennai, Tamil Nadu-600006. Appellant) Respondent) : Appellant /Assessee by : Mr. Percy Pardiwalla, Senior Advocate. Revenue / Respondent by : Ms. E. Pavuna Sundari, Sr. DR Date of Hearing : 22.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padma…

ITO (INTERNATIONAL TAXATION ), SURAT, SURAT vs. M/S. STAR RAYS,, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 725/SRT/2018[2015-16]Status: DisposedITAT Surat28 Feb 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Income Tax Officer Star Rays, (International Taxation), Shivam Chambers, Vs Surat. Khand Bazar, Varachha Road, Surat – 395009. Pan: Aamfs 1942 B Appellant/ Revenue Respondent/ Assessee

Section 254(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) The Income Tax Officer Star Rays, (International Taxation), Shivam Chambers, Vs Surat. Khand Bazar, Varachha Road, Surat – 395009. PAN: AAMFS 1942 B Appellant/ Revenue Respondent/ Assessee Assessee by Shri Saurabh Suparkar, Senior Advocate with Ms. Urvashi Shodhan, Advocate Revenue by Shri H.P.Meena – CIT-DR 24/01/2022 Date of hearing 28/02/2022 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:…

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

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)

…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

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)

APL CO. PTE LTD.,MUMBAI vs. ADIT (INT'L TAXATION)-1(1), MUMBAI

In the result, appeal of assessee is partly allowed

ITA 4435/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Feb 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla: (A.Y : 2008-09) Apl Co. Pte Ltd. Vs Adit(It)-1(1), Mumbai C/O Apl India Pvt. Ltd., . (Respondent) 247, Park Hincon House, B- Wing, 8Th Floor, Lbs Marg, Vikhroli (W), Mumbai 400 083 (Appellant) Pan : Aaeca1501B

For Appellant: Shri P.J. PardiwalaFor Respondent: Ms. Vandana Sagar, CIT- DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER : (A.Y : 2008-09) APL Co. Pte Ltd. Vs ADIT(IT)-1(1), Mumbai C/o APL India Pvt. Ltd., . (Respondent) 247, Park Hincon House, B- Wing, 8th floor, LBS Marg, Vikhroli (W), Mumbai 400 083 (Appellant) PAN : AAECA1501B Assessee by : Shri P.J. Pardiwala, Ms. Aarti Visanji, Shri Faizan Nursumar& Shri Vivek Chouhan Revenue by : Ms. Vandana Sagar, CIT- DR : Mr. Jasbir Singh, CIT- DR Date of Hearing : 14/02/2017 Date of Pronouncement: 16/02/2017 O R D E R PER AMIT SHUKLA, JM:…