95 (Delhi) 15. Micoperi S.P.A. Milano v. DCIT

337 ITR 122Reported decision2011#15651 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2022.

Judgments citing 95 (Delhi) 15. Micoperi S.P.A. Milano v. DCIT

DCIT, New Delhi vs. M/S. Technip France Sas, Gurgaon

In the result, appeal is dismissed

ITA 724/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judicialmember Assessment Year: 2011-12

Section 144C(5)Section 44BSection 44DSection 9(1)(vii)

…ical Services LLC, 71 taxmann.com 351 (Delhi) 14 AY: 2011-12 14. Iranian Offshore Engineering & Construction Company Vs. ADIT, 76 taxmann.com 95 (Delhi) 15. Micoperi S.P.A. Milano Vs. DCIT [2002] 82 ITD 369 (Mumbai) 16. Bourbon Offshore Asia Pte Ltd. [2011] 337 ITR 122 (AAR) 17. Spectrum Geo Ltd. [2012] 346 ITR 422 (AAR) 18. ADIT Vs. International Technical Services LLC, 159 ITD 958 (Delhi) 19. ADIT vs. M.B. Petroleum Services LLC.: 63 SOT 63 (Del.) 20. ADIT vs. TDI Brooks Intl. Inc: 64 taxmann.com 390 (Del.) 21. Viking Maritime Inc. vs. DCIT: 69 taxmann.com 303 (Del.) 22. Fugro Geoteam vs. ADIT: 37 ITR(T) 46 (…

Deputy Commissioner of Income-Tax, New Delhi vs. Pgs Geophysical As, Gurgaon

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

ITA 1401/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jan 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Amit Bablani, CA and Shri Sahil Gupta, CAFor Respondent: Shri G.K. Dhall, CIT(DR)
Section 115ASection 143(3)Section 144C(13)Section 44BSection 44DSection 9

…western Geco International Limited (ITA no 39 of 2012) 9. Copy of the decision of the Delhi ITAT in the case of Schlumberger Asia Services Ltd vs ADIT (ITA No 6063 of 2010) 10. Copy of the ruling of AAR in case of Bourbon Offshore Asia Pte Ltd vs DIT (2011) (337 ITR 122) (AAR) 11. Copy of the ruling of AAR in case of Wavefield Inseis ASA (2010) (230 CTR 106) (AAR) 12. Copy of the decision of Delhi ITAT in the case of Swiber Offshore Marine Pte Ltd vs ADIT (ITA NO 5652/Del/2011)\ 13. Copy of the decision of Delhi ITAT in the case of ADIT vs Baker Hughes Singapore Pte Ltd (2015) (41 ITR (T) 212) (Delhi-Trib) 14. C…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…e) Iranian Offshore Engineering & Construction Company vs. ADIT: 76 taxmann.com 95 (Delhi) f) Micoperi S.P.A. Milano vs DCIT [2002] 82 ITD 369 (Mumbai) g) McDermott International Inc vs DCIT [1994] 49 ITD 590 (Delhi) h) Bourbon Offshore Asia Pte Ltd [2011 ] 337 ITR 122 (AAR) i) Spectrum Geo Ltd [2012] 346 ITR 422 (AAR) j) Wavefield Inseis ASA (AAR No 844 of 2009) k) Lloyd Helicopters Pty Ltd [2001] 249 ITR 162 (AAR) 30. The ld. counsel for the assessee while arguing that the receipts for out-country services are not taxable in India, submitted that during the impugned assessment year, the assessee had undertak…

DDIT, Dehradun vs. M/S. Pride Offshore International Llc, New Delhi

ITA 2225/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1405/Del./2014 (ASSESSMENT YEAR : 2009-10) Pride Foramer SAS, vs. Addl. Director of Income-tax, C/o S.P. Puri & Co., CAs (International Taxation), 4 / 18, Asaf Ali Road, Dehradun. New Delhi – 110 002. (PAN : AACCP1572D) ITA No.1634/Del./2014 (ASSESSMENT YEAR : 2009-10) Addl. Director of Income-tax, vs. Pride Foramer SAS, (International Taxation), C/o S.P. Puri & Co., CAs Dehradun. 4 / 18, Asaf Ali Road, New Delhi – 110 002. (PAN : AACCP1572D) ITA No.2225/…

DDIT, Dehradun vs. M/S. Pride Foramer Sas, New Delhi

ITA 1634/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1405/Del./2014 (ASSESSMENT YEAR : 2009-10) Pride Foramer SAS, vs. Addl. Director of Income-tax, C/o S.P. Puri & Co., CAs (International Taxation), 4 / 18, Asaf Ali Road, Dehradun. New Delhi – 110 002. (PAN : AACCP1572D) ITA No.1634/Del./2014 (ASSESSMENT YEAR : 2009-10) Addl. Director of Income-tax, vs. Pride Foramer SAS, (International Taxation), C/o S.P. Puri & Co., CAs Dehradun. 4 / 18, Asaf Ali Road, New Delhi – 110 002. (PAN : AACCP1572D) ITA No.2225/…

M/S. Pride Foramer Sas, New Delhi vs. Addl. DIT, Dehradun

ITA 1405/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1405/Del./2014 (ASSESSMENT YEAR : 2009-10) Pride Foramer SAS, vs. Addl. Director of Income-tax, C/o S.P. Puri & Co., CAs (International Taxation), 4 / 18, Asaf Ali Road, Dehradun. New Delhi – 110 002. (PAN : AACCP1572D) ITA No.1634/Del./2014 (ASSESSMENT YEAR : 2009-10) Addl. Director of Income-tax, vs. Pride Foramer SAS, (International Taxation), C/o S.P. Puri & Co., CAs Dehradun. 4 / 18, Asaf Ali Road, New Delhi – 110 002. (PAN : AACCP1572D) ITA No.2225/…

95 (Delhi) 15. Micoperi S.P.A. Milano v. DCIT (337 ITR 122) — Cited in 6 Judgments | BharatTax