ORIENT OVERSEAS CONTAINER LINE LIMITED ,MUMBAI vs. DCIT (INT) TAX CIRCLE 3(2)(2), MUMBAI

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

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailorient Overseas Container Line Limited, C/O Oocl (India) Private Limited, Icc Chambers, 5Th Floor, Saki Vihar Road, Opp. Santogen Silk Mills, Powai, ............... Appellant Mumbai - 400072 Pan : Aaaco5679E V/S Deputy Commissioner Of Income Tax (International Taxation), Circle – 3(2)(2), ……………… Respondent 6Th Floor, Kautilya Bhavan, Bandra Kurla Complex, Mumbai - 400051

Section 44B has to be allowed if it is paid on or before the due date and similarly it can be disallowed

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DCIT(INT. TAXATION)RANGE-3(2)(2), MUMBAI

In the result, ground no. 4 of the appeal is allowed for statistical\npurposes

Section 44B over rights\nSection 28-43A and 43B and therefore, in case if department seeks to add\nGST on the turnover for the purpose of calculating the profit u/s.44B, then,\ndeduction u/s.43B has to be allowed if it is paid on or before the due date\nand similarly it can be disallowed

ORIENT OVERSEAS CONTAINER LINE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE 3(2)(2), MUMBAI

Section 44B has to be allowed if it is paid\non or before the due date and similarly it can be disallowed

SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

The appeal of the assessee is allowed

Section 44B over rights\nSection 28-43A and 43B and therefore, in case if department seeks to add\nGST on the turnover for the purpose of calculating the profit u/s.44B, then,\ndeduction u/s.43B has to be allowed if it is paid on or before the due date\nand similarly it can be disallowed

FAMILY PLASTICS AND THERMOWARE,MUMBAI vs. D.C.I.T. 20(3), MUMBAI

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2007-08 M/S. Family Plastics & Dy. Commissioner Of Income Thermoware, Tax – 20(3), 4 Radha Apartments, Mumbai Vs. Telli Galli, Andheri (E), Mumbai – 400 069 Pan: Aaaff4968L (Appellant) (Respondent) Present For: Assessee By : Shri K. Gopal, A.R. Revenue By : Shri Senthil Kumaran, D.R. Date Of Hearing : 06.06.2016 Date Of Pronouncement : 15.06.2016 O R D E R

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non- resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

ASST CIT RANGE 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

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

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

ADDL CIT 3(2), MUMBAI vs. MANGALORE REFINER & PETROCHEMICALS LTD, MUMBAI

The appeal of the assessee is partly allowed

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./1240/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mangalore Refinery & Petrochemicals Ltd. Addl. Cit-Range-3(2) Maker Tower-F Wing, 16Th Floor, Mumbai. Vs. Cuffe Parade, Mumbai-400 005. Pan:Aaacm 5132 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील अपील संसंसंसं./I.T.A./1826/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Addl. Cit-Range-3(2) Vs. Mangalore Refinery & Petrochemicals Ltd. Mumbai. Mumbai-400 005. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Jasbir Chohan-Cit-Dr अपीलाथ" क" ओर से /Assessee By:S/ Shri S.E. Dastur & Madhur Aggarwal सुनवाई क" तारीख / Date Of Hearing: 30/03/2017 घोषणा क" तारीख / Date Of Pronouncement:17/05/2017 लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 15/12/2009,Of Cit (A)-7,Mumbai, The Assessing Officer (Ao) & The Assessee Have Filed Cross Appeals For The Above-Mentioned Assessment Year.Assessee- Company, Engaged In The Business Of Refining Of Crude Oil, Selling Of Petroleum Products & Captive Generation & Distribution Of Power, Filed Its Return Of Income On 25/10/2006, Declaring Total Income Of Rs.Nil. The Ao Completed The Assessment On 18/12/2008, Under Section 143 (3) Of The Act, Determining Its Income At Rs.Nil.

disallowed u/s. 40 (a)(i),that the provision of section 44B were duly applicable.Before him,the assessee relied upon the Memorandum

TOTAL OIL INDIA P.LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

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)

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

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

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)

44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases

CMA CGM SA,MUMBAI vs. DCIT (IT) - 2(1)(2), MUMBAI

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

44B r/w section 172 of the Act. In the return of income filed, the assessee claimed benefit under Article– 9 of the India–France Double Taxation Avoidance Agreement (DTAA) 3 CMA CGM SA insofar as it relates to revenue earned from the shipping business in International Waters. The aforesaid benefit claimed by the assessee also included revenue earned from

KULODAY TECHNOPACK P. LTD,MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

Section 44B read with afore stated circular no. 723 dated 19.09.1995, we hold that the issue is covered in favour of the assessee and we order deletion of the disallowance

TAJ TV LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(1)(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Taj Tv Limited Dcit (International C/O. Suresh Surana & Taxation)-4(1)(2) Associates Llp Air India Building, 8Th Floor, Bakhtawar, Vs. Nariman Point, Nariman Point, Mumbai-400 Mumbai-400 021 020 (Appellant) (Respondent) Pan No. Aabct6542J Reference Of Orders / Directions In Appeal Sr Orders & Directions Passed By Date No 1 Draft Assessment Order U/S The Deputy 27/12/2019 144C Of The Act Commissioner Of Income Tax , International Taxation, Circle 4 (1) (2), Mumbai 2 Direction U/S 144C (5) Of The Cit (Drp-2) , 22/03/2021 Act Mumbai - 2 3 Assessment Order U/S 143 93) The Deputy 12/04/2021 R.W.S 144C (13) Of The Act Commissioner Of Income Tax , International Taxation, Circle 4 (1) (2), Mumbai

44B of the act that is a self- contained code. f. Circular number 1 of 2004 also provides that when activities of the business of the assessee are outsourced, then there would be substantial profit of the principal would be the income of the non-resident taxable in India. g. It would make principles of „force of attraction‟ inapplicable