IN THE ITAT, MUMBAI I BENCH

PRAMOD KUMAR, V.P. & SAKTIJIT DEY, J.M.

Shelf Drilling Ron Tappmeyer Ltd. v. Dy. CIT (International Taxation)

ITA Nos. 1889 to 1892 (Mum) of 2020

A.Y. 2016-17 & 2017-18

5 January, 2021

Appellant by : Nitesh Joshi

Respondent by : Vijaykumar G. Subramanian

Pramod Kumar, V.P.

These four appeals pertain to the same group of assessee, involve a common issue arising out of materially similar facts, and were heard together. As a matter of convenience, therefore, all the four appeals are being disposed of by this common order.