Union of India v. Gosalia Shipping P. Ltd.

113 ITR 307Supreme Court of India1978#3241 most cited

What is Union of India v. Gosalia Shipping P. Ltd. authority for?

Profits of non-residents from occasional shipping business are subject to a special levy and recovery of tax under Section 172 of the Income Tax Act. A time charter party is considered a letting of the ship when control over its working and navigation is transferred.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Union of India v. Gosalia Shipping · Section 172 · occasional shipping business · non-resident · profits · time charter party · letting the ship · tax liability

Sections most often in play

Section 101Section 102Section 124(3)Section 132Section 132ASection 139(1)Section 142(1)Section 143

Issues it is cited on

non-residenttransferprevious yearpersoncompanyindiabusinessdocumentinterestsection 143(3)total income

Judgments citing Union of India v. Gosalia Shipping P. Ltd.

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

C.A. No.-000856-000857 - 2011Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 11A(1)Section 35L(1)(b)

…charging section under Section 3 of the Act, 1944, an essential condition of which is that the subject matter is a movable good. 67. A significant observation made by a Three-judge Bench of this Court in Moti Laminates (P) Ltd. v. CCE reported in (1995) 3 SCC 23 that succinctly drives home this cautionary note reads as follows: “11. […] The Tariff Schedule by placing the goods in specific and general category does not alter the basic character of leviability. The Civil Appeal Nos. 856-857 of 2011 Page 49 of 57 duty is attracted not because an article is covered in any of the items or it falls in r…

AGS DEVELOPERS PVT LTD ,JASOLA DELHI vs. INCOME TAX OFFICER WARD 1 (4), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…te a cover up. These facts reflect and indicate proper paper work or documentation but genuineness, creditworthiness, identity are deeper and obtrusive. Hon’ble SC Panipat Wollen and General Mills [1976] 103 ITR 66, 74 Hon’ble SC Gosalia Shipping P Ltd [1978] 113 ITR 307, 311 Hon’ble SC Aloke Mitra [1980] 126 ITR, 599, 611 Hon’ble SC MB Kharwar [1969] 72 ITR 603 Hon’ble Kolha Hirdagarh Co. Ltd [1949] 17 ITR 545, 555 Bombay HC Hon’ble SC Juggilal Kamlapat [1969] 73 ITR 702 Hon’ble SC McDowell & Co [1985] 154 TTR 148 Hon’ble SC CIT Vs Durga Prasad More [1971] 082 ITR 0540 SC Hon’ble SC CIT Vs Sumati Dayal [1995] 21…

MANISH GOYAL S/O SHRI VISHNU DUTT GOYAL vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the appeals are allowed in part

ITA/39/2020HC Rajasthan31 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 166

…n’ble Supreme Court in the case of Maharashtra State Road Transport Corporation Vs. Lalnipuii (2006) 13 SCC 226, Mrs. Hafizun Begum Vs. Md. Ikram Heque & Ors. (2007 AIR SCW 4840) and New India Assurance Co. Ltd. Vs. Sonigra Juhi Uttamchand (2025) 3 SCC 23 to contend that claimant is required to prove dependency upon deceased. He contended that income as assessed by learned Tribunal of the deceased based on documents Ex.P-16 and Ex.P-17 i.e. ITR is also erroneous. Referring to deposition/evidence of claimant Paras Jain (AW1), he would submit that said witness in cross-exam…

PARRY INFRASTRUCTURE CO P LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1) , CHENNAI

In the result, the appeal filed by the assessee is partly-allowed

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1653/CHNY/2019 िनधा"रण वष"/Assessment Year:2013-14 Parry Infrastructure Co. Pvt. The Deputy Commissioner Ltd., Vs. of Income Tax, #234, Dare House, N.S.C. Bose Corporate Circle-5(1), Road, Parrys Corner, Chennai. Chennai – 600 001. PAN: AADCP 7827J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Philip George, Advocat…

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…at the rates in force. 50. The view that we are taking is based on the enunciation and exposition of law by the Hon'ble Supreme Court of India, firstly in SRP 66/79 ITXA989.15.doc the case of Union of India vs. Gosalia Shipping (PVT.) Ltd. reported in (1978) 3 SCC 23 . Insofar as section 172 of the IT Act as it stood then, its ambit and scope, the Hon'ble Supreme Court of India held as under:- "..... P a g e | 8 ITA No.6997/Mum/2019 & C.O. 57/Mum/2021 Dy.CIT-11(3)(1) Vs. Total Oil India Pvt. Ltd. 3. Section 172 occurs in Chapter XV which is entitled "Liability in special cases" and the sub-heading of the secti…

NAN LIAN SHIP MANAGEMENT LLC,MUMBAI vs. JCIT (OSD)(INT TAX)-3(3)(1), MUMBAI

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

ITA 976/MUM/2023[2020-2021]Status: DisposedITAT Mumbai18 Aug 2023AY 2020-2021

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenan Lian Ship Management Llc V. Jcit (Osd) (Intl. Tax) – 3(3)(1) 303, The Atrium Center Room No. 1630, 16Th Floor Khalid Bin Al Walled Road Air India Building Nariman Point, Mumbai – 400 021 Bur Dubai Po Box No. 82289 Dubai, Uae Nan Lian Ship Management Llc C/O. Nishit M. Gandhi Chambers 2 & 3, Ground Floor Cosmos Trade Place, Khatau Building Alkesh Dinesh Mody Marg Opp. Bombay Stock Exchange Fort, Mumbai - 400001 Pan: Aagcn0478E (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 172Section 44BSection 9(1)(vi)

…need not take the assistance of Explanation 5 to substantiate its case. With the Explanation, the case of the Revenue becomes more firm on the issue of 'royalty'. xxx 118. Referring to BC Mitra in his Law of Carriage by Sea in the decision reported in (1978) 113 ITR 307 (Union of India V. Gosalia Shipping Pvt. Ltd.), the Apex Court pointed out that a time charter party is one in which the ownership and also possession of the ship remain with the original owner whose remuneration or hire is generally calculated at a monthly rate on the tonnage of the ship. It further pointed out that sometimes the ship itself, an…

ZUARI CEMENT LIMITED,KADAPA vs. DCIT, CIRCLE -1, KURNOOL

In the result, both the appeals preferred by the assessee are treated as allowed for statistical purposes

ITA 132/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 Feb 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…erating margin of certain comparables, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL- 426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a…

ZUARI CEMENT LIMITED ,KADAPA vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-1, KURNOOL

In the result, both the appeals preferred by the assessee are treated as allowed for statistical purposes

ITA 249/HYD/2021[2016-17]Status: DisposedITAT Hyderabad15 Feb 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…erating margin of certain comparables, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL- 426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a…

NAN LION SHIP MANAGEMENT LLC,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) -3(3)(1), MUMBAI

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

ITA 1857/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Dec 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1857/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Acit (Int. Tax) – 3(3)(1), Nan Lian Ship Management 1630, 16Th Floor, Air India Llc Building Nariman Point, C/O- Chamber 2 & 3, Cosmos बिधम/ Mumbai-400 021 Trade Place, Ground Floor, Vs. Khatu Building, Opp-Bse, Fort, Mumbai-400 001 स्थायीलेखासं./जीआइआरसं./ Pan No. Aagcn0478E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Nishit Gandhi /Dhanlaxmi Iyer, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Shri Soumendu Kumar Das, Ld. Dr सुनवाईकीतारीख/ : 03.11.2022 Date Of Hearing घोषणाकीतारीख / : 30.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Dated 27.05.2022, Passed By Ld. Ao U/S 2

For Appellant: Shri Nishit GandhiFor Respondent: Shri Soumendu Kumar Das
Section 144C(5)Section 2Section 44BSection 9(1)(vi)

…d that time charter agreements are essentially for use and hire of ship and the amount received is not for carriage of goods. We note that the Hon'ble Madras High Court has relied upon the decision of the Hon'ble Supreme in the case of Gosalia Shipping [1978] 113 ITR 307 (SC) for the meaning of 'time charter agreement'. The Hon'ble Madras High Court has held that ship is an equipment within the meaning of section 9(1)(vi) r.w. explanation 2 of the Act and the amount 5 I.T.A. No. 1857/Mum/2022 Nan Lian Ship Management LLC received would fall under 'royalty' in the same section. We are of considered opinion that t…

M/S. KOPRAN LTD,MUMBAI vs. DCIT -7(1) , MUMBAI

In the result appeal of the assessee is allowed for statistical purposes

ITA 501/MUM/2022[2014-15]Status: DisposedITAT Mumbai21 Nov 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shrisandeep Singh Karhail, Jm M/S Kopran Ltd. 1St Floor, Parijat House, The Dcit–7(1) 1076, Mumbai Vs. Dr. E Moses Road,Worli, Mumbai-400 018 (Respondent) (Appellant) Pan No. Aaack3202D Assessee By : S/Shri Vijay Mehta & Bhupendra Karkhanis, Ars Revenue By : Shri Tejinder Pal Singh, Dr Date Of Hearing: 23.08.2022 Date Of Pronouncement : 21.11.2022

For Appellant: S/Shri Vijay Mehta &For Respondent: Shri Tejinder Pal Singh, DR
Section 133Section 143Section 68

…s P. 6,17,270 79,23,186 Ltd. 3. Laxmimanak Fin. P. Ltd. 10,34,626 34,90,128 4. SureshsquareTrdg. & 10,10,364 38,56,504 Consultancy P. Ltd. 2. Reference is invited on the decision of the Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., 113 ITR 307, which is relevant. The court held that in the context of determining whether the transaction is a sham or illusory transaction or a device or a ruse, the income-tax authorities are entitled to penetrate the veil covering it and ascertaining the truth. In the still earlier decision of the Supreme Court in the case of CIT Vs. Durga Prasad More, 82…

ASHISH MANOJ BHATIA,AHMEDABAD vs. DCIT, CIRLCE-4(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 338/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2015-16

Bench: Smt.Annapurna Guptaasstt.Year : 2015-16 Ashish Manoj Bhatia Dcit, Cir.4(2) 10, Kameshwardev Society Vs Ahmedabad. Opp: Kishan Bungalows Bodakdev, Ahmedabad. Pan : Ahspb 1199 E

For Appellant: NoneFor Respondent: Shri Mukesh Thawani
Section 10(38)Section 132(1)Section 250(6)

…ipat Woollen ills - 103 ITR 66 (SC): "A party can't escape the consequences of law merely by describing an agreement in a particular term through in essence and in substance it may be a different transaction." Union of India vs. Gosalia Shipping Pvt. Ltd. - 113 ITR 307 (SC) "One must have regard to substance of the matter and if necessary to tear the veil in order to see whether the true character of a payment was something other than what by a clever device of drafting it was made to appear." Workmen vs. Associated Rubber Industries - 157 ITR 77 (SC): "It is duty of the Court in every case where ingenuity i…

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…les, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble 9 Zuari Cement Limited, Kadapa Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a c…

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…les, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble 9 Zuari Cement Limited, Kadapa Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a c…

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…les, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble 9 Zuari Cement Limited, Kadapa Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a c…

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…les, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble 9 Zuari Cement Limited, Kadapa Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a c…

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…les, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble 9 Zuari Cement Limited, Kadapa Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co-ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426-ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come to a c…

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Appeal is allowed in above terms

ITA 181/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Sept 2021AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10

For Appellant: Sri Deepak Chopra - ARFor Respondent: Smt. Anjala Sahu - DR
Section 143(3)

…erating margin of certain comparables, it cannot be said that all the transactions were transacted at Arm's Length. Relying on the principle of 'substance over form' as held by Hon'ble Supreme Court in the case of Union of India Vs. Gosalia Shipping P. Ltd., [113 ITR 307 (SC)], AO rejected the method of TNMM, consequently, the TP study conducted by the taxpayer. He also held that aggregation of transactions were not allowed and relied on the decisions of the co- ordinate bench in the case of Star India P. Ltd., Vs. ACIT [2008-TIOL-426- ITAT-MUM] and also UCB India Pvt. Ltd., [317 ITR 292 (AT) (Mum)], to come 6 t…

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

…ial and quasi-judicial controversies as it must in other spheres of human activity”; arguably, limitation may have arbitrariness in its fixation but has to be strictly construed without equitable consideration vide R. Rudraiah v. State of Karnataka (1998) 3 SCC 23; similarly, in C. Ramaiah Reddy 339 ITR 210 Kar, a Bench of this court has observed that if proceedings are not initiated within the time prescribed, the remedy is lost and the assessee would acquire an indefatigable right; such a right accruing by the lapse of time cannot be at the mercy of the officials, who do not discharge their duties wi…

DCIT- 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…at the rates in force. 50. The view that we are taking is based on the enunciation and exposition of law by the Hon'ble Supreme Court of India, firstly in SRP 66/79 ITXA989.15.doc the case of Union of India vs. Gosalia Shipping (PVT.) Ltd. reported in (1978) 3 SCC 23 . Insofar as section 172 of the IT Act as it stood then, its ambit and scope, the Hon'ble Supreme Court of India held as under:- "..... 3. Section 172 occurs in Chapter XV which is entitled "Liability in special cases" and the sub-heading of the section is "Profits of non- residents from occasional shipping business". It 10 ITA No. 245 & 361/MUM/201…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…at the rates in force. 50. The view that we are taking is based on the enunciation and exposition of law by the Hon'ble Supreme Court of India, firstly in SRP 66/79 ITXA989.15.doc the case of Union of India vs. Gosalia Shipping (PVT.) Ltd. reported in (1978) 3 SCC 23 . Insofar as section 172 of the IT Act as it stood then, its ambit and scope, the Hon'ble Supreme Court of India held as under:- "..... 3. Section 172 occurs in Chapter XV which is entitled "Liability in special cases" and the sub-heading of the section is "Profits of non- residents from occasional shipping business". It 10 ITA No. 245 & 361/MUM/201…

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