ACIT v. Paradigm Geophysical Private Limited

117 TTJ 812Income Tax Appellate Tribunal2008#16534 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2023.

Judgments citing ACIT v. Paradigm Geophysical Private Limited

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

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

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…dustries Ltd vs DCIT (2005) 96 TTJ 765 (Mum.) ADIT vs WSN Global Services (P) Ltd (2011) 10 Taxmann 254 (Mum.)  Wockhardt Ltd vs ACIT (2011) 10 Taxmann 208 (Mum.)  Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum.)  ACIT vs Paradigm Geophysical Pvt. Ltd. (2008) 117 TTJ 812 (Del_T) Page No. | 22 Kraft Foods Group Brands LLC  ACIT vs Viceroy Hotels Ltd (2011) 11 Taxmann 216] (Hyd.)  Sandvik Australia Pty. Ltd. vs Deputy Director of Income-tax (International Taxation) In the present case, based upon the facts and description of the services as mentioned above, no technology is made available by KFG to HIPL while ar…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIALMEMBER Assessment Year: 2011-12 DCIT, Vs. M/s. Technip France SAS, Circle-3(1)(2), C/o-BMR & Associates LLP, International Taxation, 22nd Floor, Building No. 5, New Delhi Tower –A, DLF Cyber City, DLF Phase-III, Gurgaon PAN :AADCT4064B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate & Sh. Tavish Verma, Advocate Respondent by Smt. Sapna Bhatia, CIT-DR & Sh. Sanjay Kumar, Sr. DR Date of hearing 27.04.2022 Date of pronouncement 26.07.2022 ORDER PERSAKTIJIT DE…

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

…Fit for Publication ITA No.- 1401/Del/2015. (AM) (JM) M/s PGS Geophysical AS. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI K.N. CHARY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 1401/Del/2015 (Assessment Year: 2010-11) Deputy Commissioner of Income M/s PGS Geophysical AS, Tax Circle 2(2) (2), International Vs. Stradevien 4, P.O. Box 290 Taxation, New Delhi. N-1326 Lysaker, Norway, C/o BMR & Associates, 22nd Floor, Building No. 5, Tower- A DLF Cyber City, DLF Phase –III, Gurgaon-122002. PAN No: AACCP3237B APPELLANT RESPONDENT Revenue by : Shri…

DCIT, New Delhi vs. M/S. Technip Uk Ltd., Mumbai

In the result, the cross objection is allowed

ITA 1116/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Dec 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2010-11]

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri G. K. Dhall, CIT-DR

Section 44BSection 44DSection 9

…ession ‘in connection with’ used in section 44BB, has to be provided an expansive meaning to include a variety of services relating to exploration, extraction and production of mineral oil.  In the case of ACIT vs Paradigm Geophysical Private limited [2008] 117 TTJ 812 (Delhi) the assessee had entered into a contract with Reliance Industries Limited for undertaking seismic data processing activities. On the issue of determining whether the activities would be covered by the provisions of section 44BB of the Act, the ITAT held that any consideration of whatever nature received in connection with prospecting for,…

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

…ervices of whatever nature rendered by a non resident entity in connection with the prospecting for, or extraction or production of mineral oil in India: - Geofizyka Torun Sp zoo [2010] 320 ITR 268 [AAR] - ACIT Vs. Paradigm Geophysical Private Limited [2008] 117 TTJ 812 - Lloyd Helicopters International Pty Ltd [2001] 249 ITR 162 - Seabird Exploration FZLLC [2010] 320 ITR 286 - Wavefield Inseis Asa [2009] 320 ITR290 - McDermott International Inc. Vs. DCIT [1994] 49 ITD 590 [Del] 20. The ld. counsel for the assessee referring to the exclusions as per the proviso to section 44BB submitted that the proviso specifi…