CIT v. Halliburton

300 ITR 200Reported decision#13974 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing CIT v. Halliburton

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

Mi Overseas Ltd., New Delhi vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…. Ground number 2 of the appeal is with respect to the taxability of the reimbursement expenditure of ₹ 4,020, 380/–. The learned authorised representative submitted that Uttaranchal High Court in case of CIT versus Halliburton offshore services incorporation 300 ITR 200 and held that reimbursement of freight and transportation expenses was to be added to the gross receipt while computing income u/s 44 BB of the income tax act in the said decision was challenged before the honourable Supreme Court wherein it has been affirmed by the honourable Supreme Court in the decision of Sedco Forex international incorporati…

CIT v. Halliburton (300 ITR 200) — Cited in 7 Judgments | BharatTax