Swiwar Offshore Pte Ltd. v. Additional Director of Income-tax

89 Taxmann.com 346High Court2018#21678 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Swiwar Offshore Pte Ltd. v. Additional Director of Income-tax

DCIT, (IT)-4(3)(1), MUMBAI vs. VALENITINE MARITIME LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 2559/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Jul 2022AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (It)-4(3)(1) V. M/S. Valentine Maritime Ltd., Room No. 1613, 16Th Floor C/O. Vinod Agnani, Ca Air India Building, Nariman Point 2004-05, B-31, Montreal Towers Shastri Nagar, Andheri (W) Mumbai – 400 021 Mumbai - 400053 Pan: Aabcv8604R (Appellant) (Respondent) Assessee By : Shri Hiro Rai Department By : Shri S.K. Das

For Appellant: Shri Hiro RaiFor Respondent: Shri S.K. Das

Section 143(2)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT (IT)-4(3)(1) v. M/s. Valentine Maritime Ltd., Room No. 1613, 16th Floor C/o. Vinod Agnani, CA Air India Building, Nariman Point 2004-05, B-31, Montreal Towers Shastri Nagar, Andheri (W) Mumbai – 400 021 Mumbai - 400053 PAN: AABCV8604R (Appellant) (Respondent) Assessee by : Shri Hiro Rai Department by : Shri S.K. Das Date of Hearing : 21.06.2022 Date of Pronouncement : 28.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenu…

MARITIME VANGUARD PTE LTD,MUMBAI vs. ACIT (IT)-3(2)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 6642/MUM/2018[2015-16]Status: DisposedITAT Mumbai20 Dec 2019AY 2015-16

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2015-16 Maritime Vanguard Pte Ltd. Assistant Commissioner Of C/O Srbc & Associates, Llp, Vs. Income Tax (International 14Th Floor, The Ruby, 29 Taxation) Circle-3(2)(1), 16Th Senapatibapat Marg, Dadar, Floor, Room No. 1607, Air (West), Mumbai-400028. India Building Nariman Point, Mumbai-400021. Pan No. Aajcm3609F Appellant Respondent

For Appellant: Mr. M.P. Lohia, ARFor Respondent: Ms. Abha Kala Chanda, CIT-DR &

Section 143(3)Section 234BSection 271(1)(c)Section 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 Maritime Vanguard Pte Ltd. Assistant Commissioner of C/O SRBC & Associates, LLP, Vs. Income Tax (International 14th floor, The Ruby, 29 Taxation) Circle-3(2)(1), 16th SenapatiBapat Marg, Dadar, Floor, Room No. 1607, Air (West), Mumbai-400028. India Building Nariman Point, Mumbai-400021. PAN No. AAJCM3609F Appellant Respondent Assessee by : Mr. M.P. Lohia, AR Revenue by : Ms. Abha Kala Chanda, CIT-DR & Ms. Kavita Kaushik, DR Last Date of Hea…

BANC TEC INDIA PRIVATE LIMITED,NAVI MUMBAI vs. ACIT, CIRCLE-15(1)(2), MUMBAI

In the result, appeal is partly allowed

ITA 2692/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Jul 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN,ACCOUNTANT MEMBER ITA no.2692/Mum./2016 (Assessment Year : 2011–12) BancTec TPS India Pvt. Ltd. T–341, Tower no.3, 4th Floor International Infotech Park ……………. Appellant Vashi Railway Station Complex Vashi, Navi Mumbai 400 705 PAN – AAACT8971E v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–15(1)(2), Mumbai Revenue by : Shri Anand Mohan Assessee by : Shri J.D. Mistry a/w Shri Madhur Agarwal and Ms. Urvi Mehta Date of Hearing – 24.04.2019 Date of Order – 12.07.2019 O R D E R…

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…