29 ITD 422 (Del) (2) CIT v. ONGC Ltd.

93 ITD 520Income Tax Appellate Tribunal2005#21632 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2020.

Judgments citing 29 ITD 422 (Del) (2) CIT v. ONGC Ltd.

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…tion of gas at the delivery points. Considering the above facts, the claim of deduction u/s 80HH/80I/80IA in respect of compressor units and terminal stations is not admissible. 18. The Ld. DR relied upon the following case laws: i) ARB Inc. vs. JCIT (2005) 93 ITD 520 (Del Tri) ii) Idandas vs. Anant Ramcharanara Phadke AIR 1982 SC 127 iii) CIT vs. Sri Meenakshi Asphalt (2004) 266 ITR 630 (Mad.) iv) CIT vs. Gem India Manufacturing Co. (2001) 249 ITR 308 (SC) v) CIT vs. Gitwako Farms (I) P. Ltd. 332 ITR 471 (Del) vi) Dy. CST (Law) vs. Pio Foods Pacure (1980) 46 STC 63 (SC) vii) CIT vs. S.K. Transformers (P)…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…tion of gas at the delivery points. Considering the above facts, the claim of deduction u/s 80HH/80I/80IA in respect of compressor units and terminal stations is not admissible. 18. The Ld. DR relied upon the following case laws: i) ARB Inc. vs. JCIT (2005) 93 ITD 520 (Del Tri) ii) Idandas vs. Anant Ramcharanara Phadke AIR 1982 SC 127 iii) CIT vs. Sri Meenakshi Asphalt (2004) 266 ITR 630 (Mad.) iv) CIT vs. Gem India Manufacturing Co. (2001) 249 ITR 308 (SC) v) CIT vs. Gitwako Farms (I) P. Ltd. 332 ITR 471 (Del) vi) Dy. CST (Law) vs. Pio Foods Pacure (1980) 46 STC 63 (SC) vii) CIT vs. S.K. Transformers (P)…

ADIT, Dehradun vs. M/S. Hampson Russell Ltd Partnership, Mumbai

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 4976/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Apr 2017AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…used to determine the issue of nexus of appellant’s business with activities allowed for computing income u/s 44BB of the Act:- (1) ONGC vs. I AC reported in 29 ITD 422 (Del) (2) CIT vs. ONGC Ltd. reported in 309 ITR 244 (UK) (3) ARB Inc. vs. JCIT reported in 93 ITD 520 (Del) (4) ONGC vs. ACIT reported in 9 SOT 8/107 TTJ 551 (Del) (5) OHM Ltd. reported in 200 Taxman 7 (AAR-Delhi) Furthermore, Instruction No 1862 dated 22.10.1990 may also be reproduced for understanding the nature of receipts which can be classified as Fees for Technical Services(FTS):- “Definition of fees for technical services’ in Explanation 2…

ADIT Intl. Taxation, Dehradun vs. M/S. Hampson Russell Ltd. Partnership., Mumbai

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 1182/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…used to determine the issue of nexus of appellant’s business with activities allowed for computing income u/s 44BB of the Act:- (1) ONGC vs. I AC reported in 29 ITD 422 (Del) (2) CIT vs. ONGC Ltd. reported in 309 ITR 244 (UK) (3) ARB Inc. vs. JCIT reported in 93 ITD 520 (Del) (4) ONGC vs. ACIT reported in 9 SOT 8/107 TTJ 551 (Del) (5) OHM Ltd. reported in 200 Taxman 7 (AAR-Delhi) Furthermore, Instruction No 1862 dated 22.10.1990 may also be reproduced for understanding the nature of receipts which can be classified as Fees for Technical Services(FTS):- “Definition of fees for technical services’ in Explanation 2…

29 ITD 422 (Del) (2) CIT v. ONGC Ltd. (93 ITD 520) — Cited in 4 Judgments | BharatTax