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)

Modi-Mundipharma Beauty Products Private Limited, New Delhi vs. DCIT, Circle-16(1), Dehi

In the result, appeals of the assessees are allowed

ITA 725/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New 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.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Corteva Agriscience India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 4(2), New Delhi

ITA 1939/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No. 1939/Del/2022 निर्धारणवर्ष/Assessment Year: 2018-19 Corteva Agriscience India Pvt. Ltd., 17Th Floor, Tower-C, Dlf Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. Pan No.Aaace2462M बनाम Dct, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5939/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Persolkelly Inda Private Limited, Unit No.1202, 1203 & 1204, 12Th Floor, Tower-C, Unitech Cyber Park, Sector-29, Haryana. Pan No.Aabck6665K बनाम Dcit, Vs. Circle-19(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144C(13)Section 153Section 92C

…ITA No.1939/D/2022, 5939/D/2024, 525/D/2022, 5602/D/2024 + SA 650/Del/2025 & 1503/Del/2021 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. 1939/Del/2022 निर्धारणवर्ष/Assessment Year: 2018-19 CORTEVA AGRISCIENCE INDIA PVT. LTD., 17th Floor, Tower-C, DLF Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. PAN No.AAACE2462M बनाम DCT, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virt…

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

In the result, appeals of the assessees are allowed

ITA 672/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New 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.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., Bengalore vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 2071/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New 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.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

ITA 853/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

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

…VEETEE FINE FOODS LIMITED 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.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम VEETEE FINE FOODS LTD. DCIT, 551, 5th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. PAN No.AAACP0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम DCIT, VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Su…