Supreme Court · 2025 INSC 946 · Decided 8 August 2025
Assistant Commissioner of Income Tax (International Taxation) & Others v. Shelf Drilling Ron Tappmeyer LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 946 · [2025] 8 S.C.R. 1574
- Case number
- CIVIL APPEAL No. 10586/2025
- Decided
- 8 August 2025
- Bench
- B.V. NAGARATHNA, SATISH CHANDRA SHARMA (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 153(3), 144C, 153, 144C(1), 144C(4), 144C(12)
Headnote
The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on 153 to a proceeding under Section 144C namely, whether the period of eleven months as envisaged under Section 144C should be over and above the limitation period prescribed, particularly, under Section 153(1) or (3), as the case may be. In other words, whether the time consumed for concluding
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)