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

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

transfer without the prior written permission of Taj India, the whole or any part of its rights to any party in its absolute discretion. g. It can be seen that a major part of the risk in terms of market risk and technology risk are borne by the Taj India. Further measure of the revenue is from advertisement and subscription

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

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 44B. 11. What is to be seen is, whether the assessee has given use or right to use the ship to PSCL and the payment received for time charter services falls within the ambit and definition of Clause (iva) (supra) or not. The relevant clauses of Time Charter agreement as noted and analysed by the AO reads as under

FEEDERTECH PTE LYD,NERUL, NAVI MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NARIMAN POINT

Accordingly.\n9.\nIn result, the appeal of assessee is partly allowed

44B @ 7.5% and claimed the same as exempt in the return. The ld.\nAR submitted that it is a well-settled position that in the case of eligible assessee\nas per section 144C(15) of the Act, the final assessment order passed by the AO\nwithout passing the draft assessment order is held to be null and void

DCIT(IT)-2(3)(1), MUMBAI vs. FORBES CONTAINER LINE PTE LTD, MUMBAI

In the result, the appeal is dismissed

44B merely for the sake of arriving/estimating income from the business of the assessee, since the assessee was involved in the Container business which is an allied business to the shipping business wherein the business receipts are nomenclature as freight receipts?" 3. To adjudicate on this appeal, only a few material facts need to be taken note of. The assessee

ILJIN ELECTRIC CO. LTD,MUMBAI vs. DCIT (IT) CIR 2(2)(1), MUMBAI

In the result, appeal for A

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

transfers of capital assets/property situate in India. To do so, would amount to changing the content and ambit of Section 9(1)(i).” 87. In the present case also, Linde has contended that it being nonresident is not liable to pay tax in India and the sweep of Section 9(1) of the Act cannot be extended to income whch

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

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

section 44B. 11. What is to be seen is, whether the assessee has given use or right to use the ship to PSCL and the payment received for time charter services falls within the ambit and definition of Clause (iva) (supra) or not. The relevant clauses of Time Charter agreement as noted and analysed by the AO reads as under

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

transfer of certain immovable property other than agricultural lands invites deduction of income-tax at source vide section 194IA. Then the fees for professional or technical service invites the same obligation by section 194J. Several other sections of this nature where amount is paid to a resident or the income is generated or earned by a resident would attract

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

transfer of certain immovable property other than agricultural lands invites deduction of income-tax at source vide section 194IA. Then the fees for professional or technical service invites the same obligation by section 194J. Several other sections of this nature where amount is paid to a resident or the income is generated or earned by a resident would attract

SHELF DRILLING J. T. ANGEL LTD.,MUMBAI vs. DY. C.I.T. (INTERNATIONAL TAXATION) - 4(2)(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील सुं./ Ita No. 7414/Mum/2017 (यिर्ाारण वर्ा / Assessment Year 2014-15) Shelf Drilling J.T. Angel Limited Dy. Commissioner Of 4Th Floor, Chemtex House, Main Income Tax, (International Street, Hiranandani Gardens, बनाम/ Taxation)-4(2)(1), Powai, Mumbai-400706, 17Th Floor, Air India Vs. Maharashtra Building, Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aascs2719P आयकर अपील सुं./ Ita No. 7415/Mum/2017 (यिर्ाारण वर्ा / Assessment Year 2014-15) Shelf Drilling Ron Tappmeyer Dy. Commissioner Of Limited Income Tax, (International 4Th Floor, Chemtex House, Main Taxation)-4(2)(1), बनाम/ Street, Hiranandani Gardens, 17Th Floor, Air India Vs. Powai, Mumbai-400706, Building, Mumbai-400 021 Maharashtra (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aascs2715B अपीलार्थी की ओर े / Appellant By : Shri J D Mistry, Ar प्रत्यर्थी की ओर े / Respondent By : Shri A Mohan, Dr

44B of the Act at ₹ 4,34,79,980/- as against the loss returned by assessee at ₹ 120,18,44,672/-. For this assessee has raised the following grounds: - “General Ground 1.1 erred in assessing the income under section 446B of the Income-tax Act, 1961 3 | P a g e ITA Nos. 7414 & 7415/Mum/2017 Shelf Drilling J.T. Angel

SHELF DRILLING RON TAPPMEYER LTD,,MUMBAI vs. DY. C.I.T. (INTERNATIONAL TAXATION) - 4(2)(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील सुं./ Ita No. 7414/Mum/2017 (यिर्ाारण वर्ा / Assessment Year 2014-15) Shelf Drilling J.T. Angel Limited Dy. Commissioner Of 4Th Floor, Chemtex House, Main Income Tax, (International Street, Hiranandani Gardens, बनाम/ Taxation)-4(2)(1), Powai, Mumbai-400706, 17Th Floor, Air India Vs. Maharashtra Building, Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aascs2719P आयकर अपील सुं./ Ita No. 7415/Mum/2017 (यिर्ाारण वर्ा / Assessment Year 2014-15) Shelf Drilling Ron Tappmeyer Dy. Commissioner Of Limited Income Tax, (International 4Th Floor, Chemtex House, Main Taxation)-4(2)(1), बनाम/ Street, Hiranandani Gardens, 17Th Floor, Air India Vs. Powai, Mumbai-400706, Building, Mumbai-400 021 Maharashtra (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aascs2715B अपीलार्थी की ओर े / Appellant By : Shri J D Mistry, Ar प्रत्यर्थी की ओर े / Respondent By : Shri A Mohan, Dr

44B of the Act at ₹ 4,34,79,980/- as against the loss returned by assessee at ₹ 120,18,44,672/-. For this assessee has raised the following grounds: - “General Ground 1.1 erred in assessing the income under section 446B of the Income-tax Act, 1961 3 | P a g e ITA Nos. 7414 & 7415/Mum/2017 Shelf Drilling J.T. Angel