B.J. Services Co. Middle East Ltd. v. ACIT

60 Taxmann.com 246High Court2015#9106 most cited

What is B.J. Services Co. Middle East Ltd. v. ACIT authority for?

Interest on an income-tax refund is taxable as business income under Article 7 of the India-UK Double Taxation Avoidance Treaty (DTAA) if the assessee has a permanent establishment (PE) in India. This is because such interest is effectively connected with the PE.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2026.

Also referred to as

B.J. Services Co. Middle East Ltd. v. ACIT · section 244A · interest on refund · business income · permanent establishment · India-UK DTAA · Article 7 · Article 12 · taxable as business profits

Sections most often in play

Section 115ASection 44CSection 115A of the Income Tax ActSection 143(3)Section 144CSection 244ASection 44C of the Income Tax Act
Read the full judgment

Issues it is cited on

section 44cazadi bachao andolansection 244beneficial ownersection 234dsection 115apermanent establishmentsection 244atax treatytested partysection 9(1)(vii)transactional net margin method

Judgments citing B.J. Services Co. Middle East Ltd. v. ACIT

R and B Falcon A Pty Ltd, Mumbai vs. Assistant Commissioner of Income Tax, Dehradun

Appeal is allowed in above terms

ITA 128/DDN/2025[2022-23]Status: DisposedITAT Dehradun30 Jan 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 128/Ddn/2025 : Asstt. Year: 2022-23 R & B Falcon A Pty Ltd., Vs Acit, Office No. 402, 4Th Floor, One Circle-2, Boulevard Lake, Boulevard Road, Dehradun, Hiranandani Business Park, Powai Uttarakhand-248001 Lit S.O. Mumbai-400076 (Appellant) (Respondent) Pan No. Aaccr5345Q Assessee By : Sh. Amit Arora, Ca & Sh. Vishal Mishra, Ca Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 30.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2022-23, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/S/250/2025-26/1076592383(1) Dated 30.05.2025, In Proceedings U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Amit Arora, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 128/DDN/2025 : Asstt. Year: 2022-23 R and B Falcon A Pty Ltd., Vs ACIT, Office No. 402, 4th Floor, One Circle-2, Boulevard Lake, Boulevard Road, Dehradun, Hiranandani Business Park, Powai Uttarakhand-248001 Lit S.O. Mumbai-400076 (APPELLANT) (RESPONDENT) PAN No. AACCR5345Q Assessee by : Sh. Amit Arora, CA & Sh. Vishal Mishra, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 30.01.2026 ORDER Per Satbeer Singh G…

Bank of Nova Scotia, Mumbai vs. Deputy Commissioner of Income Tax (It)-1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 863/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Feb 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

The Bank of Nova Scotia, Mumbai vs. DCIT (It) -1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3065/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Feb 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

Bank of Nova Scotia, Mumbai vs. Addl DIT (It) RG 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 4981/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

DCIT (It) -1(2)(1), Mumbai vs. The Bank of Nova Scotia, Mumbai

In the result, appeal of the assessee is allowed

ITA 4899/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 287/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Apr 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 1115/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3871/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Apr 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3870/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Apr 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Fraport Ag Frankfurt Airport Services Worldwide, New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 3869/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Apr 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Fraport A.G. Frankfurt Airport Services Worldwide, New Delhi vs. ADIT, New Delhi

In the result, the appeal is partly allowed

ITA 3257/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Apr 2023AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 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, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/s. Fraport A.G. Frankfurt Vs. ACIT/ADIT, Airport Services Worldwide, International Taxation, C/o- Mohinder Puri & Co., CAs, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AAACF9749E (Appellant) (Respondent) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Halliburton Offshore Services Inc., Noida vs. DCIT (International Taxation), Dehradun

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

ITA 6178/DEL/2016[2012-13]Status: DisposedITAT Dehradun08 Jun 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishihalliburton Offshore Services Ltd, Vs. Dcit(International Taxation), C/O. Nangia & Company, Circle-1, A-109, Sector-136, Noida Dehradun Pan: Aaach5154M (Appellant (Respondent)

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 143Section 144CSection 44Section 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Halliburton Offshore Services Ltd, Vs. DCIT(International Taxation), C/o. Nangia & Company, Circle-1, A-109, Sector-136, Noida Dehradun PAN: AAACH5154M (Appellant (Respondent) Assessee by: Shri Amit Arora, CA Revenue by : Shri Thakur Singh Mapwal, JCIT DR Date of Hearing 05/03/2021 Date of pronouncement 04/06/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT(A)-2, Noida dated 27.09.2016 fo…

B.J. Services Co. Middle East Ltd. v. ACIT (60 Taxmann.com 246) — Cited in 12 Judgments | BharatTax