264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc.

271 ITR 395Reported decision2004#12533 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2021.

Judgments citing 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc.

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

Mi Overseas Ltd., New Delhi vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…s earlier decision of CIT v. Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttarakhand), while drawing support from CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. [2004] 271 ITR 395 (Uttaranchal), CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad) and CIT v. Ranoli Investment P. Ltd. [1999] 235 ITR 433 (Guj). Thus for assessment year 2006 – 07, the assessee cannot be subjected to interest u/s 234B of the income tax act. This is also for the reason that proviso inserted u/s 209 (1) of the act by The Finance Act 2012 is w…

DCIT, New Delhi vs. M/S. Andritz Ag, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3413/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jun 2018AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 195Section 209(1)(d)Section 234B

…e, interest u/s. 234B in terms of provisions of section 209(1)(d). Reliance has been placed on following rulings: • DIT vs NGC Network Asia LLC 222 CTR 86 (Bom) • DIT vs Jacabs Civil Incorporated, 235 ITR 123 (Del). • CIT vs Halliburton Offshore Services Inc. 271 ITR 395 (Uttrakhand) 15.2 I have duly considered submissions of the appellant. Respectfully following jurisdictional Hon’ble Delhi High Court decision referred to supra, I hold that interest u/s. 234B is not leviable because payments made to non-resident appellant are subject to tax deduction u/s. 195 of the Act. The A.O. is directed to grant the relief…

264 ITR 320 (Uttaranchal), CIT v. Halliburton Offshore Services Inc. (271 ITR 395) — Cited in 8 Judgments | BharatTax