Scheme).
(b) M/s. Indian Oil Corporation, M/s. BPCL (formerly Burmah-Shell Oil Storage and Distributing Co. of India Ltd.), M/s. Hindustan Petroleum ... made was the subsidiary of the Burmah Oil Company which held shares but not controlling interest in Burmah Shell of UK. Burmah Shell Company
that Hon'ble Bombay High Court in case of
Burmah Shell Refineries Ltd. vs. GV Chand ITO (1966) 61 ITR
493 (Bom.) held that ... High Court of
Bombay in case of Burmah Shell Refineries Ltd. (supra), decision
rendered by Hon'ble Delhi High Court in case of ACIT
namely Stonecraft Enterprises v. CIT (1999) 237 ITR 131 (SC) and Burmah Shell Refineries Ltd. 61 ITR 493. In the case of Burmah Shell ... elucidated in the judgment of Bombay High Court in Burmah Shell case (supra). It is pertinent to mention here that prior to assessment year
learned CIT(A) considered the following Bombay High Court decisions :
( i) Burmah Shell Refineries Ltd. v. G.B. Chand ... together with the Bombay High Court decision in the case of Burmah Shell Refineries Ltd. (supra). The learned CIT Departmental Representative contended that the facts
agreement dated 23-12-1974, between the assessee and Burmah Shell Oil Storage & Distributing Co. of India Ltd.
There was an agreement between ... prepared to relinquish the agency of Bombay Area No. 2 to Burmah Shell Oil Storage & Distributing Company of India Ltd., provided the terms
amount of Rs. 52,000/ to M/s Burmah Shell (the predecessor company of Respondent
No. 2). On the contrary, Burmah Shell owed some money ... agreement dated 26.10.1964, made between Shri P. V. Rama Sastry
and Burmah Shell, Shri P. V. Rama Sastry requested them to pay him in advance
Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (1978) 112 ITR 592 (Cal) and (1987) 163 ITR 496 (Cal)
16. McDowell ... Nuchem Ltd. (supra);
4. Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (supra) [affirmed by the Division Bench of the same
territory. Law laid down by Apex Court in the decision of Burmah Shell Oil Storage and Distributing Co. of India Ltd. and Another v. Commercial
decision of the Bombay High Court in the case of Burmah Shell Refineries Ltd. v. Income Tax Officer (1966) 61 ITR 493 (Bom) to hold ... decision of the Bombay High Court in the case of Burmah Shell Refineries Ltd. (supra) and held that the Commissioner (Appeals) had considered material
gross or wilful neglect on its part.
( 14) ITO vs. Burmah Shell Oil Storage & Distributing ... penalty relying on Calcutta High Court in the case of Burmah Shell Oil Storage & Distributing
