M/S Orkla Asia Pacific Pte Ltd , ... vs Deputy Commissioner Of Income Tax (It) ... on 30 December, 2021
International Hotel Licensing Co. 158 Taxman 231 (AAR)
Shell India Markets (P) Ltd (20120 342 ITR 223 (AAR)
Guangzhou Usha International Ltd (2015) 62
taxmann.com 96 (AAR)
GVK Industries Ltd (2015) 54 Taxmann 347 (SC)
The AR has relied on the below mentioned decisions:
Commissioner of Income tax vs. De beers India Minerals
(P) Ltd (2012) 21 taxmann.com
214 (HC) (Kar)
Page 8 of 26 ITA No. 193/Bang/2019
Raymond Ltd vs DCIT (80 TTJ 120) (Mum 1TAT)
Shell International B.V vs ITO (2013) 37 taxmann.com
142 (Ahmedabad Trib)
Batliwala & Karani Securities (India) (P) Ltd vs DCIT,
Circle-5, Kolkata(2016) 71 taxmann.com 142 (Kolkata
Trib)
Lufthansa Cargo India (P) Ltd vs DCIT (2004) 91 ITD
133
DIT Vs. Lufthansa Cargo India (2015) 60 taxmann.com
187 (Delhi)
Titan Industries Ltd. Vs. ITO [2007] (11 SOT 206)
(Bangalore Trib.)