ACIT v. Transocean Offshore Deep Water Drilling Inc.

176 Taxmann 122High Court2009#17011 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 44bbsection 44bsection 144c(3)profits and gains of business or professiongross total incomesection 194section 44non-residentsection 28appeal before the tribunalpersoncompany

Judgments citing ACIT v. Transocean Offshore Deep Water Drilling Inc.

Cathay Pacific Airways Ltd., Kolkata vs. ACIT, Cir-1(1), It, Kol, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 467/KOL/2023[2018-19]Status: HeardITAT Kolkata09 Jan 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

Cathay Pacific Airways Limited, Kolkata vs. ACIT, Circle-(1), It-Kol., Kolkata

In the result, all the appeals of the assessee are allowed

ITA 420/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

Hong Kong Dragon Airlines Limited, Kolkata vs. ACIT, Cir-1(1), It-Kolkata, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 419/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

ACIT(It), Circle - 1(1), Kolkata vs. M/S. Cathay Pacific Airways Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2468/KOL/2018[2015-16]Status: DisposedITAT Kolkata06 Sept 2022AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2015-16 Assistant Commissioner Of M/S. Cathay Pacific Airways Income Tax (It), Circle-1(1), Limited Kolkata. C/O Pricewaterhouse-Coopers Vs. Ltd., Plot Y-14, Block-Ep, Sector-V, Salt Lake, Kolkata- 700091. (Pan: Aabcc5644E) (Appellant) (Respondent) Present For: Appellant By : Shri Amal Kamat, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate

For Appellant: Shri Amal Kamat, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assistant Commissioner of M/s. Cathay Pacific airways Income Tax (IT), Circle-1(1), Limited Kolkata. C/o Pricewaterhouse-Coopers Vs. Ltd., Plot Y-14, Block-EP, Sector-V, Salt Lake, Kolkata- 700091. (PAN: AABCC5644E) (Appellant) (Respondent) Present for: Appellant by : Shri Amal Kamat, CIT, DR Respondent by : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Date of Hearing : 21.06.202…

Schlumberger Asia Services Ltd., Gurgaon vs. DDIT, Dehradun

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

Section 143(3)Section 44BSection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘DB’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER [Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director of Income Tax Limited, (International Taxation), 14th Floor, Tower C, Building Dehradun No.1, DLF City, Phase II, Gurgaon-122002 PAN-AADCS1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14th Floor, Tower C, Building No.1, DLF City, Phase II, Gurgaon-122002 PAN- AADCS1107…

ACIT v. Transocean Offshore Deep Water Drilling Inc. (176 Taxmann 122) — Cited in 5 Judgments | BharatTax