CGG Veritas Services SA v. Additional Director of Income Tax (International Taxation)

DDIT, Dehradun vs. M/S. Ongc As Representative Assessee of M/S. Cameron Singapore Pte Ltd., Singapore, Dehradun

In the result, the appeal filed by the revenue is dismissed

Bench: Smt. Diva Singh & Sh. R.K Pandaassessment Year: 2010-11 Ddit Ongc As Representative International Taxation Vs Assessee Of M/S. Cameron Aayakar Bhawan, 13A- Singapore Pte. Ltd. Co., Tel Subhash Road, Dehradun – Bhawan, Dehradun 248001 (Appellant) (Respondent)

…ruction no. 1862 is not applicable nor assessee gets relief by the definition of Explanation to sec. 9(1)(vii) of l.T. Act. For the above proposition the Assessing Officer relied on the decision of ITAT Delhi in the case of CGG Veritas Services SA reported in 50 SOT 335. The assessee’s submission regarding non applicability of this ITAT order was also rejected. 5. The Assessing Officer rejecting the explanation given by the assessee and distinguishing the decisions cited before him passed draft assessment order determining the taxable income at Rs.1,69,08,500/-. The assessee did not file any objection before the…

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

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

…osed on pages 81-82 of the paper book) - Uttarakhand High Court in the case of DIT vs M/s Western Geco International Limited (ITA No 39 of 2012) (copy of the decision is enclosed on pages 83-84 of the paperbook) - CGG Veritas Services SA vs Addl DIT (2012) (50 SOT 335) (Delhi-Trib) (copy of the decision is enclosed on pages 48 of the paperbook) - Schlumberger Asia Services Ltd vs ADIT (International Tax) (ITA No 6063 (Delhi) of 2010) (copy of the decision is enclosed on pages 85-103 of the paperbook) • Further, section 44DA and section 115A of the Act are not applicable to transactions between two non-residen…

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

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

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)

…on [Norway] AS Vs. ADIT 68 Taxmann.com 143 [Delhi] followed its earlier order in the case of DIT Vs. OHM Ltd [supra]. 19 26. Referring to the decision of the Delhi Bench of the Tribunal in the case of CGG Veritas Services, SA Vs. Addl. DIT reported in [2012] 50 SOT 335, he submitted that the Tribunal in the said decision has held that for the A.Ys 2004-05 to 2010-11, income in the nature of fees for technical services earned by those non resident entities engaged in oil and gas sector who have PE in India and where such income is effectively connected with the PE, would be taxable only u/s 44BB of the Act. He al…

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

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

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

…hat the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International Taxation) Reported in 50 SOT 335. Thus, grounds no. 2 & 3 of the appeal of the Revenue are dismissed. 29. The next issue is in respect of ground raised by the assessee in its appeal. In the ground, the assessee has challenged assessment of income from sale of software to entities engaged in exploration of mineral oil as taxable under section 44BB of the Act. 30. Before us, the Ld…

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

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

…hat the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International Taxation) Reported in 50 SOT 335. Thus, grounds no. 2 & 3 of the appeal of the Revenue are dismissed. 29. The next issue is in respect of ground raised by the assessee in its appeal. In the ground, the assessee has challenged assessment of income from sale of software to entities engaged in exploration of mineral oil as taxable under section 44BB of the Act. 30. Before us, the Ld…

DDIT, Dehradun vs. M/S. Cgg Veritas Services Sa, Dehradun

In the result, the appeal of the Revenue is dismissed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…6.05.2016 after following the earlier decision of Tribunal as under : 5. At the outset, the ld. AR took our attention to the order passed by the coordinate Bench of the Tribunal in the assessee’s own case for AY 14 ITA No.6142/Del./2014 2007-08 reported in 50 SOT 335 wherein in page 24, para 46, the Tribunal held as under:- “46 On combined reading of section 44DA(l) and 115A(l)(b) it is clear that the provisions of section 44DA(l) are applicable in the case of a non-resident assessee who carries on business in India through a permanent establishment, or performs professional services from a fixed place of pr…

ADIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Dehradun

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

…of the appeal is against taxing of the receipts as fees for technical services. 6. The ld AR has submitted that the issue is squarely covered in favour of the assessee in view of the decision of the coordinate bench of ITAT in case of CGG Veritas Services SA, 50 SOT 335 wherein it has been held that services rendered in connection with contracts for prospecting etc. of mineral oil though effectively connected with the PE will fall outside the scope of section 44DA and would be assessed u/s 44BB of the Act. He further submitted that Hon’ble Supreme court in case of ONGC Vs. CIT 376 ITR 306 has held that services i…

ADIT, Dehradun vs. M/S. Oil & Natural Gas Corporation Ltd. As Representative Assessee of M/S. Asset Management Solutions Inc, Usa, Dehradun

In the result, appeals filed by the Revenue in I

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

…2011 for A.Y. 2008- 09. The Ld. CIT(A) held that the services rendered by the non-resident company to assessee would fall within the ambit of Section 44BB of the Act. He also relied upon the decision of ITAT, Delhi Bench in the case of CGG Veritas reported at 50 SOT 335 (Del.). Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal on the following grounds: 3. Grounds: I.T.A.No. 4998/Del/2012 (Assessment Year 2009-10): “1. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in holding that the nature of services provided by the assessee for in rendering processing of 3D data…

ADIT, Dehradun vs. M/S. Oil & Natural Gas Corporation Ltd. As Representative Assessee of M/S. Gaffney Cline & Associates, Uk, Dehradun

In the result, appeals filed by the Revenue in I

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

…2011 for A.Y. 2008- 09. The Ld. CIT(A) held that the services rendered by the non-resident company to assessee would fall within the ambit of Section 44BB of the Act. He also relied upon the decision of ITAT, Delhi Bench in the case of CGG Veritas reported at 50 SOT 335 (Del.). Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal on the following grounds: 3. Grounds: I.T.A.No. 4998/Del/2012 (Assessment Year 2009-10): “1. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in holding that the nature of services provided by the assessee for in rendering processing of 3D data…

ACIT, Dehradun vs. Westerm Geco International Ltd., Gurgaon

In the result, all the appeals preferred by the assessee are allowed

Bench: Shri S. V. Mehrotra & Smt. Beena Pillaii.T.A .No.5602/Del/2013 (Assessment Year 2010-11)

…l in assessee’s own case for assessment year 2007-08, in ITA No. 5977/Del/2010. The assessee had also placed reliance upon the decision of M/s CGG Veritas Services SA Vs. Additional Director of Income Tax (International taxation), Denradun, reported in (2012) 50 SOT 335 (DEL). The ld.CIT(A), following the decision of assessee’s own case for the previous assessment year allowed the ground released by the assessee. However on the issue relating to reimbursement of the mobilisation/demobilisation expenses the ld.CIT (A) confirmed the addition made by the Ld.AO. 4. Aggrieved by the order of the Ld.CIT (A) both the as…

Viking Maritime Inc., New Delhi vs. DDIT, New Delhi

In the result, all the appeals preferred by the assessee are allowed

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai :

…submitted that AO has given specific finding of permanent establishment of assessee being there in India. He referred to the decision of ITAT Delhi Bench in the case of CGG Veritas Services SA Vs. Addl. Director of Income-tax (International Taxation) (2012) 50 SOT 335, wherein in para 46 of the order the Tribunal has, inter alia, observed as under: “46. On combined reading of section 44DA(1) and 115A(1)(b) it is clear that the provisions of section 44DA(1) are applicable in the case of a non-resident assessee who carries on business in India through a permanent establishment, or performs professional services…