Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)

153 Taxmann.com 162High Court2023#575 most cited

What is Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation) authority for?

The time consumed in proceedings before the Dispute Resolution Panel (DRP) under Section 144C must be subsumed within the limitation period prescribed under Section 153 for the completion of assessment, meaning these timelines are not mutually exclusive.

169

judgments rely on this decision, according to BharatTax’s citation analysis of 368,149 Indian tax judgments — from 2024 to 2026.

Also referred to as

Shelf Drilling Ron Tappmeyer Ltd. · ACIT · Section 153 · Section 144C · DRP proceedings · assessment completion · timelines · limitation period · transfer pricing

Issues it is cited on

Judgments citing Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)

Pioneer India Electronics Private Limited, Gurgaon vs. DCIT, Circle 3(1), Gurgaon/ Assessment Unit/Income Tax Department, Gurgaon

In the result, appeals of the assessees are allowed

ITA 5461/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

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.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Jubilant Foodworks Limited, Noida vs. Deputy Commissioner of Income Tax, Noida

In the result, all two appeals of the assessee are allowed

ITA 4339/DEL/2024[2020-2021]Status: DisposedITAT Delhi29 Jan 2026AY 2020-2021

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Jubilant Foodworks Limited, Deputy Commissioner Of Plot No.1A, Sector-16A, Noida,Gautam Vs. Income Tax, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Foodworks Limited, Assistant Commissioner Of Plot No.1A, Sector-16A, Noida, Vs. Income Tax, Gautam Buddha Nagar, Uttar Pradesh. Circle 5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

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

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS 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.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम JUBILANT FOODWORKS LIMITED, DEPUTY COMMISSIONER OF Plot No.1A, Sector-16A, Noida,Gautam Vs. INCOME TAX, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, PAN No.AABCD1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT FOODWORKS LIMITED, ASSISTANT COMMI…

Jubilant Pharmova Ltd, Noida vs. ACIT-1Moradabad New, Utter Pradesh

In the result, all two appeals of the assessee are allowed

ITA 1970/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

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

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Escorts Kubota Limited (Escorts Kubota India Private Limited Merged With Escorts Kubota Limited), Faridabad vs. The Deputy Commissioner of Income Tax, Faridabad

ITA 5992/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Mmtc-Pamp India Private Limited, 221, Ground Floor, Okhla Industrial Estate, Phase-Iii, New Delhi. बनाम Dcit, Vs. Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. Pan No.Aafcm3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Sherry Goyal, Adv. & Ms. Viyushti Rawat, Adv. Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No. 1994/Del/2022 निर्धारणवर्ष/Assessment Year: 2013-14 Good Year India Ltd., Mathura Road, Ballabhgarh, District Faridabad, Faridabad, Haryana. बनाम Acit (Osd), Vs. Circle 10(1), C.R. Building, New Delhi. Pan No.Aaacg3511H अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Neeraj Jain, Adv., Shri Ramit Katyal, Ar Shri Dhruv Seth, Adv. & Ms. Mansha Bhalla, Ar Revenue By Shri Dharm Veer Singh, Cit Dr Bergen Engines (India) Private Limited, बनाम आ.अ.सं/.I.T.A No.5991/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 2Nd Floor, 52B, Okhla Industrial Estate, Dcit, Vs. Circle-4(2), C.R. Building, Phase-Iii, New Delhi. I.P. Estate, Delhi. Pan No.Aaecb7223M अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv., Ms. Taranjeet Kaur, Ar & Revenue By Shri Vishal Kalra, Adv. (Virtual) Shri Dharm Veer Singh, Cit Dr

Section 144C(13)

…ITA Nos. 5982/D/2024,1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024,1186/D/2022,422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम DCIT, Vs. Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti…

Microsoft Corporation (India) P.Ltd, New Delhi vs. DCIT, Circle 16(1), New Delhi

ITA 549/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Munjal Hospitality Private Limited, Um House, Plot No.35, 3Rd Floor, Tower A, Sector-44, Dlf Qe, Gurgaon, Haryana, India. Pan No.Aaccv4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee By Shri Jeet Kamdar, Ar (Virtual) Assessment Centre, Revenue By Shri Dharm Veer Singh, Cit Dr Circle-17(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.3897/Del/2019 निर्धारणवर्ष/Assessment Year: 2009-10 Zte Telecom India Pvt. Limited, Tower-10B, 6Th Floor, Dlf Cyber City, Phase-Ii, Gurgaon, Haryana. बनाम Acit, Vs. Circle-4(1), Hsiidc Building, Udyog Vihar, Phase-05, Gurgaon, Haryana. Pan No.Aaacz1958K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv. & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3922/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Incedo Technology Solutions Limited बनाम Dcit, A-47, Lower Ground Floor, Hauz Khas, Delhi. Vs. Circle 10(1), Delhi. Pan No.Aacci6243C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Rohit Tiwar, Adv. & Ms. Tanya, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

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

…ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee by Shri Jeet Kamdar, AR (Virtual) Assessment Centre, Revenue by Shri Dharm Veer Singh, CIT DR Circle-17(1), C.R.…