Oord Dredging & Marine Contractors BV v. DCIT

111 Taxmann 163Reported decision#14691 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 12(4)Section 143(3)Section 144CSection 234DSection 9(1)(vi)Section 5Section 7Section 90(2)

Issues it is cited on

section 234dsection 90(2)section 144c(3)royalty incomesection 9(1)(vi)permanent establishmentsection 90section 9(1)associated enterprisesection 144cnon-residentfinal assessment order

Judgments citing Oord Dredging & Marine Contractors BV v. DCIT

ACIT(It)-1.2.2 Mumbai, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Ltd, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4849/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(It)-1(2)(2), Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

ITA 4704/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20
Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon'ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon'ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4572/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherland

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4571/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(It)-1.2.2, Bkc, Mumbai vs. Bcd Travel Services Bv, Netherlands

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4570/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(It)-1.2.2, Mumbai, Bkc vs. Bcd Travel Asia Pacific Pte Limited, Singapore

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

ITA 4569/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Oct 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 234DSection 9(1)(vi)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163) — Cited in 6 Judgments | BharatTax