← All Phrases

“Section 3(63)”

Section References (mined)Section 3Section 3(63)13 judgments

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(3) , MUMBAI vs. M/S SAMSON MARITIME LTD, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2344/MUM/2023[2017-18]Status: DisposedITAT Mumbai17 Mar 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(3), MUMBAI vs. M/S SAMSON MARITIME LTD, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2343/MUM/2023[2016-2017]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-2017

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

DY COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI vs. SAMSON MARITIME LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2330/MUM/2023[2017-2018]Status: DisposedITAT Mumbai17 Mar 2025AY 2017-2018

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

DY COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI vs. SAMSON MARITIME LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2329/MUM/2023[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

DY COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI vs. SAMSON MARITIME LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2328/MUM/2023[2014-2015]Status: DisposedITAT Mumbai17 Mar 2025AY 2014-2015

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

DY COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI vs. SAMSON MARITIME LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2327/MUM/2023[2013-2014]Status: DisposedITAT Mumbai17 Mar 2025AY 2013-2014

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

DCIT-CC5(3), MUMBAI vs. SAMSON MARITIME LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2326/MUM/2023[2012-2013]Status: DisposedITAT Mumbai17 Mar 2025AY 2012-2013

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(3), MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2263/MUM/2023[2017-2018]Status: DisposedITAT Mumbai17 Mar 2025AY 2017-2018

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2262/MUM/2023[2016-2017]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-2017

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED,MUMBAI vs. DCIT, CC-5(3), MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2261/MUM/2023[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED,MUMBAI CITY vs. DCIT, CC-5(3), MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2260/MUM/2023[2014-15]Status: DisposedITAT Mumbai17 Mar 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED,MUMBAI vs. DCIT, CC-5(3), MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2259/MUM/2023[2013-14]Status: DisposedITAT Mumbai17 Mar 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship

SAMSON MARITIME LIMITED,MUMBAI vs. DCIT, CC-5(3), MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2258/MUM/2023[2012-13]Status: DisposedITAT Mumbai17 Mar 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 153A

General Clauses act, 1897 as every description vessel used for navigation and not exclusively propelled by oars whereas "vessel" has been defined in section 3(63) of the same Act to include any ship/boat/vessel used for navigation. That implies, navigation anywhere may be a feature of the ship