CIT v. Halliburton Offshore Services Inc.

300 ITR 265High Court2008#2298 most cited

What is CIT v. Halliburton Offshore Services Inc. authority for?

For computing profits under the presumptive taxation scheme of section 44BB, gross revenue excludes service tax collected and deposited by the assessee but includes mobilization/demobilization fees for offshore services.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Halliburton Offshore Services Inc. · section 44BB · presumptive taxation · gross revenue · service tax · mobilization fees · demobilization fees · includibility · offshore services · 300 ITR 265

Also reported as

169 Taxmann 138

Sections most often in play

Section 143(3)Section 144C(13)Section 145ASection 194-ISection 194JSection 44BB

Issues it is cited on

section 44dasection 255(4)section 44dsection 44bbsection 44bsection 3(b)section 115asection 9(1)(i)section 9(1)(vii)fees for technical servicessection 9(1)section 90

Judgments citing CIT v. Halliburton Offshore Services Inc.

DCIT (International Taxation), Circle-I, Dehradun vs. Halliburton Offshore Services Inc., Dehradun

ITA 6714/DEL/2017[2014-15]Status: DisposedITAT Dehradun07 May 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 6026/Del./2017 : Asstt. Year : 2013-14 Halliburton Offshore Services Inc., Vs DCIT, C/o Nangia & Company, International Taxation, A-109, Sector-136, Circle-1, Noida-201304 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACH5154M ITA No. 6171/Del./2017 : Asstt. Year : 2013-14 ITA No. 6714/Del./2017 : Asstt. Year : 2014-15 DCIT, Vs Halliburton Offshore Services Inc., International Taxation, C/o Nangia & Company, 1st Floor, IDA, 46, E.C. Road, Circle-1, Dehr…

DCIT (International Taxation), Circle-I, Dehradun vs. Halliburton Offshore Services Inc., Dehradun

ITA 6171/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 6026/Del./2017 : Asstt. Year : 2013-14 Halliburton Offshore Services Inc., Vs DCIT, C/o Nangia & Company, International Taxation, A-109, Sector-136, Circle-1, Noida-201304 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACH5154M ITA No. 6171/Del./2017 : Asstt. Year : 2013-14 ITA No. 6714/Del./2017 : Asstt. Year : 2014-15 DCIT, Vs Halliburton Offshore Services Inc., International Taxation, C/o Nangia & Company, 1st Floor, IDA, 46, E.C. Road, Circle-1, Dehr…

Halliburton Offshore Services Inc., Noida vs. DCIT (International Taxation), Circle-1, Dehradun

ITA 6026/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 6026/Del./2017 : Asstt. Year : 2013-14 Halliburton Offshore Services Inc., Vs DCIT, C/o Nangia & Company, International Taxation, A-109, Sector-136, Circle-1, Noida-201304 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACH5154M ITA No. 6171/Del./2017 : Asstt. Year : 2013-14 ITA No. 6714/Del./2017 : Asstt. Year : 2014-15 DCIT, Vs Halliburton Offshore Services Inc., International Taxation, C/o Nangia & Company, 1st Floor, IDA, 46, E.C. Road, Circle-1, Dehr…

Servicos De Petroleo Constellation Sa, Mumbai vs. DCIT (International Taxation), Circle-4(2)(1), Mumbai

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

ITA 4815/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Smt Renu Jauhri, Am Servicos De Petroleo Constellation Sa Dcit(International Taxation), India Project Office: Circle-4(2)(1) Unit No. 1803 To 1808, 18Th Floor, Mumbai B-Wing, Business Park, Vs. Veer Savarkar Road, Part Site, Vikhroli (W), Mumbai-400 079

For Appellant: ShriPrashant ShahFor Respondent: Smt. Shaileja Rai &
Section 143(2)Section 143(3)Section 144C(1)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT RENU JAUHRI, AM Servicos De Petroleo Constellation SA DCIT(International Taxation), India Project Office: Circle-4(2)(1) Unit No. 1803 to 1808, 18th Floor, Mumbai B-Wing, Business Park, Vs. Veer Savarkar Road, Part Site, Vikhroli (W), Mumbai-400 079 PAN/GIR No.AAACQ 4753 H (Assessee) : (Respondent) Assessee by : ShriPrashant Shah Respondent by : Smt. Shaileja Rai & Shri Anil Sant Date of Hearing : 12.06.2024 Date of Pronouncement : 09.09.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by th…

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

…iv) Jagdish Prasad Nigam Vs. CIT (1997) 228 ITR 112 (All); v) CIT Vs. Ensco Maritime Ltd. (2009) 317 ITR 14 (Uttaranchal); vi) ACIT (OSD) s. Halliburton Offshore Services (2011) 11 taxmann.com 134 (Del.); vii) CIT Vs. Halliburton Offshore Services Inc. (2008) 300 ITR 265 (Uttaranchal); viii) CIT Vs. R & B Falcon Drilling Co. (2011) 338 ITR 152 (Uttaranchal); ix) Authority for Advance Rulings (Income-tax), New Delhi in Western Geco International Ltd. (2011) 338 ITR 161 (AAR); 7 M/s. Cathay Pacific Airways Ltd., A.Y: 2015-16 8. We have heard the rival submissions and perused the material available on record. Admit…

Transocean Offshore Deepwater Drilling Inc, Noida vs. DCIT, Circle- 2, International Taxation, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5896/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…lling Inc. reimbursement of expenses will not be taxable as income in the hands of the recipient. 10. The assessee was further stated that there is a decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265) in favour of the Department. However, subsequent to the said decision, Hon’ble Jurisdictional High Court in case of DIT(IT) Vs. M/s Schlumberger Asia Service Ltd (317 ITR 156) held that reimbursement of customs duty is not taxable, under the provisions of section 44BB of the Act. 11. In view of the foregoing submissions and decision of the Hon’…

Transocean Offshore International Venture Ltd., Noida vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5895/DEL/2017[2012-12]Status: DisposedITAT Dehradun28 Jan 2022AY 2012-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…lling Inc. reimbursement of expenses will not be taxable as income in the hands of the recipient. 10. The assessee was further stated that there is a decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265) in favour of the Department. However, subsequent to the said decision, Hon’ble Jurisdictional High Court in case of DIT(IT) Vs. M/s Schlumberger Asia Service Ltd (317 ITR 156) held that reimbursement of customs duty is not taxable, under the provisions of section 44BB of the Act. 11. In view of the foregoing submissions and decision of the Hon’…

DCIT, Circle- 2, Intl. Taxation, Dehradun vs. Schlumberger Asia Services Ltd., Dehradun

In the result, the appeal of the Revenue is dismissed

ITA 6172/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Dec 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Narendra Singh J., CIT DR
Section 44BSection 44DSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6172/Del/2017 : Asstt. Year : 2013-14 DCIT, Vs M/s Schlumber Asia Services Ltd., C/o Nangia & CO, 3rd Floor, NCR Circle-2, Intl. Taxation Dehradun-248001 Plaza, Municipal No. 24A, New Cantt. Road, Dehradun (APPELLANT) (RESPONDENT) PAN No. AADCS1107J Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Sh. Narendra Singh J., CIT DR Date of Hearing: 09.11.2021 Date of Pronouncement: 07.12.2021 ORDER Per Dr. B. R. R. Kumar Accountant Member:…

DDIT, Dehradun vs. M/S. Smith International Inc., Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3909/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…e logic of the decision in the case of Chowringhee Sales Bureau (P) Ltd. (87 ITR 542). Also the scheme of presumptive determination u/s 44BB of the Act was considered by Hon’ble Uttarakhand High Court in the case of CIT vs. Halliburton Offshore Services Inc. (300 ITR 265) it was held that this section is a complete code in itself and provides for taxation of all receipts whether arising in India or outside. Based on that decision the ITAT Delhi Bench in the case of DDIT (Inti Tax) vs. Technip Offshore Contracting BV 29 SOT 33 (Del) also held that Service Tax received by the assessee has to be considered as part o…

Smith International Inc., Mumbai vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3824/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…e logic of the decision in the case of Chowringhee Sales Bureau (P) Ltd. (87 ITR 542). Also the scheme of presumptive determination u/s 44BB of the Act was considered by Hon’ble Uttarakhand High Court in the case of CIT vs. Halliburton Offshore Services Inc. (300 ITR 265) it was held that this section is a complete code in itself and provides for taxation of all receipts whether arising in India or outside. Based on that decision the ITAT Delhi Bench in the case of DDIT (Inti Tax) vs. Technip Offshore Contracting BV 29 SOT 33 (Del) also held that Service Tax received by the assessee has to be considered as part o…

ADIT, Dehradun vs. M/S. Smith International Inc., Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 4651/DEL/2013[2009-10]Status: DisposedITAT Dehradun10 Nov 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…e logic of the decision in the case of Chowringhee Sales Bureau (P) Ltd. (87 ITR 542). Also the scheme of presumptive determination u/s 44BB of the Act was considered by Hon’ble Uttarakhand High Court in the case of CIT vs. Halliburton Offshore Services Inc. (300 ITR 265) it was held that this section is a complete code in itself and provides for taxation of all receipts whether arising in India or outside. Based on that decision the ITAT Delhi Bench in the case of DDIT (Inti Tax) vs. Technip Offshore Contracting BV 29 SOT 33 (Del) also held that Service Tax received by the assessee has to be considered as part o…

Smith International Inc., Mumbai vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 4561/DEL/2013[2009-10]Status: DisposedITAT Dehradun10 Nov 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…e logic of the decision in the case of Chowringhee Sales Bureau (P) Ltd. (87 ITR 542). Also the scheme of presumptive determination u/s 44BB of the Act was considered by Hon’ble Uttarakhand High Court in the case of CIT vs. Halliburton Offshore Services Inc. (300 ITR 265) it was held that this section is a complete code in itself and provides for taxation of all receipts whether arising in India or outside. Based on that decision the ITAT Delhi Bench in the case of DDIT (Inti Tax) vs. Technip Offshore Contracting BV 29 SOT 33 (Del) also held that Service Tax received by the assessee has to be considered as part o…

DCIT (International Taxation), Dehradun vs. M/S. Sundowner Offshore International (Bermuda) Ltd., Dehradun

In the result, appeal of the Revenue is dismissed

ITA 4298/DEL/2016[2013-14]Status: DisposedITAT Dehradun21 Sept 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4298/Del/2016 : Asstt. Year : 2013-14 Dcit(International Taxation), Vs Sundowner Offshore Circle-2, International (Bermuda) Ltd., Dehradun C/O Nangia & Co., 3Rd Floor, Ncr Plaza, New Cantt. Road, Dehradun (Appellant) (Respondent) Pan No. Aahcs0550M Assessee By : Sh. Amit Arora, Ca Revenue By : Sh. T.S. Mapwal, Sr. Dr Date Of Hearing: 17.09.2021 Date Of Pronouncement: 21.09.2021

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 143(3)Section 44B

…emed profit of the assessee under section 44BB. He also for coming to this conclusion, relied upon another judgment of Hon'ble Uttarakhand 5 Sundowner Offshore International (Bermuda) Ltd. High Court in the case of CIT vs. Halliburton Offshore Services Inc., 300 ITR 265 (UK) and host of other decisions as noted by him at page 3 of the assessment order. Apart from that, he also analyzed the provisions of Service Tax Rules and various other decisions, which have been dealt by him from pages 4 to 6 of the assessment order. 5. The ld. CIT(A), following the Tribunal’s order in the case of M/s Precision Energy Servic…

DCIT (International Taxation), Dehradun vs. M/S. Schlumberger Asia Services Ltd., Dehradun

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

ITA 79/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Jul 2021AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Sudhanshu Srivastava(Through Video Conferencing) Assessment Year: 2012-13 Dcit Schlumberger Asia (International Taxation) Vs Services Ltd. Circle-Ii C/O. M/S. Nangia & Co. 3Rd Floor, Ncr Plaza, Dehradun Municipal No.24A, New Cantt Road, Dehradun Pan No. Aadcs1107J (Appellant) (Respondent)

Section 44B

…he gross revenue for the purpose of computation of profits as per the provisions of section 44BB of the Act in accordance with the spirit of the ratio of the judgment of Hon’ble Uttarakhand High Court in the case of CIT Vs. Halliburton offshore Services Inc. (300 ITR 265). (iii) Whether the CIT (A) has erred in placing reliance on the order of Hon’ble Uttarakhand High Court in the case of assessee for the AY 1996-97, when the SLP filed by the Revenue against the said judgment is still pending before the Hon’ble Supreme Court. (iv) Whether on the facts and in the circumstances of the case in law, the CIT (A) has e…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…

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

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2956/Del/2013 and 5583 & 5584/Del/2013 (Assessment Year: 2006-07, 2007-08, and 2010-11) MI Overseas Ltd, Vs. ADIT, 302, 3rd Floor, Prime Corporate International Taxation, Park, 230/231, Sahar Road, Behind Dehradun ITC Grand Maratha Hotel, near International Airport (East), Mumbai PAN: AADCM8895K (Appellant) (Respondent) ADIT, Vs. MI Overseas Ltd, International Taxation, C/o. SRBC & Associates, 4th & 5th Floor, Plot NO. 2B, 13A, Subhash Road, Aayaka…