Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

177 Taxmann.com 262Supreme Court of India2025#415 most cited

What is Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd. authority for?

The Supreme Court has not reached a majority verdict on whether the time spent in Dispute Resolution Panel (DRP) proceedings under Section 144C should be included within the overall limitation period prescribed by Section 153(3). Consequently, the legal position on the interplay between Sections 144C and 153 remains unresolved at the Supreme Court level.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

ACIT v. Shelf Drilling Ron Tappmeyer Ltd. · Section 144C · Section 153(3) · DRP proceedings · limitation period · split verdict · Supreme Court

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 153(1)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpreference to tposection 144c(4)impermissible avoidance arrangementeligible assesseesection 158absection 153(4)stay of demandsection 144cofsection 261

Judgments citing Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

Crm Services India Pvt Ltd., New Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 845/DEL/2023[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19) ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) आअसं.844 & 845/दिल्ली/2023 (नि.व. 2011-12 & 2012-13) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) Teleperformance Global Business P. Ltd., (formerly known as CRM Services India P. Ltd.) Plot CST No. 1406-A/28, Mindspace, Goregaon-West, Mum…

Crm Services India Pvt Ltd., Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 844/DEL/2023[2011-12]Status: DisposedITAT Delhi30 Jan 2026AY 2011-12

Bench: The Hon'Ble Apex Court. The Division Bench Of Hon'Ble Supreme Court Of India In The Case Of Shelf Drilling Ron Tappmeyer Ltd. Has Examined The Issue But Due To Divergent Opinions Expressed By The Hon'Ble Judges, The Issue Is 3

Section 144CSection 144C(13)Section 153

…2 ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) SA No.433/Del/2024(A.Y 2018-19) आदेश/ORDER PER VIKAS AWASTHY, JM: These four appeals by the assessee for AYs 2008-09, 2018-19, 2011-12 & 2012- 13 are taken up together as the assessee in all the above impugned assessment years have challenged validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee has raised this legal issue by way of additional ground of appeal vide sep…

Lt Foods Limited, New Delhi vs. DCIT Circle-13(1), New Delhi

In the result, appeals of the assessees are allowed

ITA 1825/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant PAN: AAACL-0259-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.53…

Giesecke & Devrient Ms India Private Ltd., Mumbai vs. ACIT, Circle 10(1), Delhi

ITA 835/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.835/दिल्ली/2022 (नि.व. 2017-18)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.835/दिल्ली/2022 (नि.व. 2017-18) ITA No. 835/Del/2022 (A.Y 2017-18) आअसं.3860 & 5388/दिल्ली/2024 (नि.व. 2020-21 & 2021-22) ITA No. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22) Giesecke & Devrient MS India P. Ltd., Unit No. 906 & 907, DS Business Galleria, Damji Shamji Business Bay, Lal Bahadur Shastri Road, MMRDA Colony, Ambedkar Nagar, Kunjurmarg (…

Techbooks International Private Limited, Gautam Buddha Nagar vs. DCIT, Circle-5(3)(1), Gautam Buddha Nagar

ITA 507/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18
Section 144CSection 144C(13)Section 153Section 92C

…3922/0/2017, 6045/D/2018 & 507/D/2022 TECH BOOKS INTERNATIONAL PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3922/Del/2017 निर्धारणवर्ष/Assessment Year: 2013-14 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, Block-A, Sector-60, Gautam Budh Nagar, Noida, Uttar Pradesh. PAN No.AABCT3774A बनाम Vs. ACIT, Circle-3, Noida, Uttar Pradesh. अपीलार्थी Appellant प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6045/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, B…

Shahnaz Husain, Delhi vs. DCIT Circle 28(1), Delhi

ITA 492/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthishahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 Pan: Aabph-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Shahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 PAN: AABPH-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17) ITA No. 538/Del/2021(A.Y 2016-17) आअसं.492/दिल्ली/2022 (नि.व. 2017-18) ITA No. 492/Del/2022(A.Y 2017-18) अपीलार्थी/Appellant प्रतिवादी/Respondent Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi SA No. 12…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, all three appeals of the assessee are allowed, and the stay application is dismissed as being infructuous

ITA 2063/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Huawei Telecommunications Acit, (India) Company Private Limited, Vs. Circle 4(1), Gurgaon, 9Th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम HUAWEI TELECOMMUNICATIONS ACIT, (INDIA) COMPANY PRIVATE LIMITED, Vs. Circle 4(1), Gurgaon, 9th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E अपीलाथ" Appellant ""यथ"/Respondent Stay Appl. No.141/Del/202…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

ITA 2062/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम Vs. ACIT, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141…

Valvoline Commins Private Limited, New Delhi vs. DCIT, Tp-3(3)(1), Delhi

ITA 183/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Software One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19) ITA No. 2072/Del/2022(A.Y 2018-19) 4th floor, Kaveri Tower-1, 211, Sector-D, Pocket-6, Vasant Kunj, New Delhi 110070 PAN: AAOCS-6228-H ...... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner of Income Tax, Circle 22(2), CR Building, IP Estate, New Delhi 110002 ...... प्रतिवादी/Respond…

Crm Services India P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 1517/DEL/2022[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19) ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) आअसं.844 & 845/दिल्ली/2023 (नि.व. 2011-12 & 2012-13) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) Teleperformance Global Business P. Ltd., (formerly known as CRM Services India P. Ltd.) Plot CST No. 1406-A/28, Mindspace, Goregaon-West, Mum…

Baxter India Pvt. Ltd., Gurgaon vs. ITO Ward -4(1), New Delhi

ITA 869/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.869/दिल्ली/2021(नि.व. 2016-17) ITA No. 869/Del/2021(A.Y 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent Baxter (India)…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT Circle-4(1), Gurgaon

ITA 827/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम Vs. ACIT, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141…

Seaview Developers Private Limited, Mumbai vs. ACIT, Circle-23(2), New Delhi

ITA 9237/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jan 2026AY 2015-16

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Software One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19) ITA No. 2072/Del/2022(A.Y 2018-19) 4th floor, Kaveri Tower-1, 211, Sector-D, Pocket-6, Vasant Kunj, New Delhi 110070 PAN: AAOCS-6228-H बनाम Vs. Assistant Commissioner of Income Tax, Circle 22(2), CR Building, IP Estate, New Delhi 110002 आअसं.7706/दिल्ली/2017(नि.व. 2013-14) ITA No. 7706/D…

Baxter India Pvt. Ltd., Gurgaon vs. DCIT, Circle-4(1), New Delhi

ITA 7954/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 2026AY 2014-15
Section 144CSection 144C(13)Section 153

…आ.असं.869/दिल्ली/2021(नि.व. 2016-17) ITA No. 869/Del/2021(A.Y 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent Baxter (India) P. Ltd. आ.असं.7954/दिल्ली/2018(नि.व. 2014-15) ITA No. 7954/Del/2018(A.Y 2014-15) 2nd Floor, Tower-C, Building No.8, DLF Cyber City, DLF Phase II, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), CR Building, IP Es…

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6557/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13
For Appellant: Shri Ankit Sahni, Advocate
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by सुनवाई…

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6556/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Jan 2026AY 2009-10
For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H . प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by : Sh…

Exxon Mobile Gas (India) P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6555/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 निर्धारणवर्ष/Assessment Year: 2007-08 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle 10(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant & बनाम Dcit, Vs. Circle 11(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6367/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 The Assistant Commissioner Of Income-Tax, Circle 8(2), Central Revenue Building, New Delhi. बनाम Vs. Exxonmobil Gas (India) Private Limited, Suite No. 1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I" NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 निर्धारणवर्ष/Assessment Year: 2007-08 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. PAN No.AABCE1792K अपीलार्थी Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle 10(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 निर्धारणव…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 6368/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Gas (India) P.Ltd, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 6367/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

ITA 6366/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Jan 2026AY 2009-10
For Appellant: Shri Ankit Sahni, Advocate
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by सुनवाई…