Republic of Iran Shipping Lines v. Dy. Director of Income Tax

11 Taxmann.com 349Reported decision2011#16536 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Republic of Iran Shipping Lines v. Dy. Director of Income Tax

ALLSEAS MARINE CONTRACTORS SA,MUMBAI vs. DDIT (IT) 1(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4656/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director Of Income Sa C/O Nangia& Company Tax-(International) Vs. Unit No. 1101, 11Th Floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, Ganpatraokadam Marg, Lower Parel, Mumbai-400013. Pan No. Aagca0967P Appellant Respondent Assessee By : Mr. Porus Kaka, Senior Advocate Revenue By : Mr. M.V. Raj Guru, Dr Date Of Hearing : 11/06/2018 Date Of Pronouncement : 07/09/2018

For Appellant: Mr. Porus Kaka, Senior AdvocateFor Respondent: Mr. M.V. Raj Guru, DR
Section 143(3)Section 44BSection 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director of Income SA C/o Nangia& Company Tax-(International) Vs. Unit No. 1101, 11th floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, GanpatraoKadam Marg, Lower Parel, Mumbai-400013. PAN No. AAGCA0967P Appellant Respondent Assessee by : Mr. Porus Kaka, Senior Advocate Revenue by : Mr. M.V. Raj Guru, DR Date of Hearing : 11/06/2018 Date of pronouncement : 07/09/2018 ORDER PER N.K. PRADHAN, AM This…

HANJIN SHIPPING COMPANY LTD,MUMBAI vs. DCIT (IT) RG 2(2)(2), MUMBAI

In the result, the appeal of the assessee is hereby allowed

ITA 1538/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Aug 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Ms. Sunita Billa, DR
Section 143(3)Section 144C(5)Section 44B

…आयकर अपीलीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1538/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) बिाम/ Hanjin Shipping Company DCIT (IT) RG 2(2)(2) Ltd. C/o. Hanjin Shipping Mumbai India P. Ltd., (Agent of v. Hanjin Shipping Co. Ltd.), 402 Vedanta, 779 Makwana Road, Off Andheri Kurla Road, Marol Village, Andheri(E), Mumbai 400059 स्थायी लेखा सं./PAN : AAACH3759G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by : Ms. Su…

DDIT (IT) 2(1), NAVI MUMBAI vs. SWIWER OFFSHORE PTE LTD, MUMBAI

ITA 4994/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश एवं रिवश रिवश सूद रिवश सूद सूद, "याियक सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./7939/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर आयकर अपील आयकर…

SWIWAR OFFSHORE PTE .LTD,MUMBAI vs. ADDL DIT (IT) RG 2, MUMBAI

ITA 7939/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश एवं रिवश रिवश सूद रिवश सूद सूद, "याियक सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./7939/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर आयकर अपील आयकर…

HANJIN SHIPPING COMPANY LTD,MUMBAI vs. DDIT (IT) 3(1),

In the result, the appeal of the assessee is hereby allowed

ITA 5277/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 May 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Hanjin Shipping Company Deputy Director Of Income Tax Ltd., (International Taxation) – 3(1), C/O. Hanjin Shipping India Pvt. Mumbai Ltd. (Agent Of Hanjin Shipping Co. Ltd.), 402, Vedanta, 779, Vs. Makwana Road, Off. Andheri Kurla Road, Marol Village, Andheri (East), Mumbai – 400 059 Pan: Aaach 3759G (Appellant) (Respondent) Present For: Assessee By : Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.R. Revenue By : Shri Rahul Raman, D.R. Date Of Hearing : 23.03.2016 Date Of Pronouncement : 13.05.2016

For Appellant: Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.RFor Respondent: Shri Rahul Raman, D.R
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Hanjin Shipping Company Deputy Director of Income Tax Ltd., (International Taxation) – 3(1), C/o. Hanjin Shipping India Pvt. Mumbai Ltd. (Agent of Hanjin Shipping Co. Ltd.), 402, Vedanta, 779, Vs. Makwana Road, Off. Andheri Kurla Road, Marol Village, Andheri (East), Mumbai – 400 059 PAN: AAACH 3759G (Appellant) (Respondent) Present for: Assessee by : Shri Paras Savla, A.R. & Ms. Priyanka Gada, A.R. Revenue by : Shri Rahul Raman, D.R. Date…

Republic of Iran Shipping Lines v. Dy. Director of Income Tax (11 Taxmann.com 349) — Cited in 5 Judgments | BharatTax