Which sections of the Income Tax Act does Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation) come up under?

It is most often cited in judgments turning on Section 153, Section 144C, Section 153(2A), Section 153(3), Section 144C(13), Section 92CA.

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

Q: How many judgments cite Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)?

169 judgments on BharatTax cite Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation) (153 Taxmann.com 162), spanning 2024 to 2026.

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

Sections most often in play

Section 153 Section 144C Section 153(2A)Section 153(3)Section 144C(13)Section 92CA Section 144C(12)Section 144C(4)

Issues it is cited on

section 144c(12)section 153(2a)objections before drp reference to tpo section 144c(4)eligible assessee arms length price section 144c(1)directions of the drp section 153(4)section 92c section 92ca

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

DCIT(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) (Appellant) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mu…

DCIT(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income Tax (It) 3(2)(2), Air India Building, Mumbai

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 4670/MUM/2023 (Assessment Year : 2021–22) Oceaneering International GMBH Vs. Deputy Commissioner of Income-tax (International Taxation), Range-3(2)(2), Mumbai. 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN/GIR No. AAACO6496K (Appellant) .. (Respondent) Assessee by Shri. Abdul Kadir Jawadwala Revenue by Shri. Krishna Kumar, Sr. DR Date of Hearing 10/03/2025 Date of Pronouncement 21/03/2025 आदेश / ORDER PER VIKRAM SINGH YADA…

Abdul Saeed Issak Mulla, Mumbai vs. ITO, Int Tax Ward 3(2)(1), Mumbai

In the result, the assessee’s appeal is allowed

ITA 2427/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Feb 2025AY 2017-18

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 148ASection 151Section 151ASection 153Section 274Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Abdul Saeed Issak V. INT Tax Ward 3(2)(1) Mulla Room No. 1627, A-7 Mahagajanan 16th Floor, CHS, Air India Building, Sector 9A Plot No. Nariman Point, 19 Vashi, Mumbai-400021. Navi Mumbai, 400703. PAN/GIR No.BCNPM9953Q (Appellant) .. (Respondent) Assessee by Shri. Aditya Ramachandran Revenue by Shri. Krishna Kumar, Sr. DR Date of Hearing 29/01/2025 Date of Pronouncement 10/02/2025 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred again…

Totalenergies Marketing Services, France vs. Deputy Commissioner of Income-Tax, Mumbai

In the result, the assessee’s appeal is allowed

ITA 3405/MUM/2023[2020-21]Status: DisposedITAT Mumbai10 Feb 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 148ASection 151Section 151ASection 153Section 274Section 69A

Tvf Fund Ltd., Mauritius, Mumbai vs. DCIT (International Taxation)-4(1)(2), Mumbai

In the result the appeal filed by the assessee stands partly allowed

ITA 4632/MUM/2023[2021-22]Status: DisposedITAT Mumbai23 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 153Section 74Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.4632/Mum/2023 Assessment Year: 2021-22 TVF Fund Ltd Vs. Deputy C/o M/s. G.M. Kapadia & Commissioner of Co. 1007, Raheja Income Tax, Chambers, 231, Nariman International Tax Point, Circle 4(1)(2) Mumbai-400021 Air India Building, PAN:AAECT0015H Nariman Point, Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi/Harsh Shah Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 14/01/2025 Date of Pronouncement 23/ 01/2025 ORDER Per: Smt. Be…

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 303 & 839/Bang/2022 Assessment Years : 2017-18 & 2018-19 APPELLANT M/s. InMobi Technology Services Pvt. Ltd., 7th Floor, Block Delta, B Block, Embassy Tech Square, Kadubeesanahalli, Varthur Hobli, Bangalore - 560 103. PAN: AACCI7117F RESPONDENT The Deputy Commissioner of Income Tax, Circle - 3(1)(1), Vs. Bangalore. Assessee by : Shri Chaitanya, Sr. Advocate a/w. Shri L. Bharath, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 22-04-2024 Date of…

Marsh India Insurance Brokers Private Limited, Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO/NFAC, Delhi

In the result, both the appeal

ITA 642/MUM/2022[2017-18]Status: DisposedITAT Mumbai13 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2016-17 & Assessment Year: 2017-18 Marsh India Insurance Brokers Additional/Joint/Deputy/Assistant Private Limited, Commissioner Of Income 1201-02, Tower, One India Vs. Tax/Income-Tax Officer, National Bulls Centre, Jupiter Mills E-Assessment Centre, Delhi. Compound, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400013. Pan No. Aadcm 4220 G Appellant Respondent Assessee By : Mr. Madhur Agrawal Revenue By : Mr. Manoj Kumar, Cit-Dr

For Appellant: Mr. Madhur AgrawalFor Respondent: Mr. Manoj Kumar, CIT-DR

Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2016-17 & Assessment Year: 2017-18 Marsh India Insurance Brokers Additional/Joint/Deputy/Assistant Private Limited, Commissioner of Income 1201-02, Tower, One India Vs. Tax/Income-tax Officer, National Bulls Centre, Jupiter Mills E-Assessment Centre, Delhi. Compound, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400013. PAN NO. AADCM 4220 G Appellant Respondent Assessee by : Mr. Madhur Agrawal Revenue by : Mr. Manoj Kumar, CIT-DR Date o…

Marsh India Insurance Brokers Pvt. Ltd, Mumbai vs. Addl /Jtdy/ACIT/ITO/NFAC, Mumbai

In the result, both the appeal

ITA 2471/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2024AY 2016-17

For Appellant: Mr. Madhur AgrawalFor Respondent: Mr. Manoj Kumar, CIT-DR

Section 234ASection 234B