CIT v. Mitchell Drilling International P. Ltd.

380 ITR 130High Court2016#1357 most cited

What is CIT v. Mitchell Drilling International P. Ltd. authority for?

For computing presumptive income under Section 44BB, gross receipts do not include service tax reimbursements received from a client (like ONGC) if such amounts are not payments for services or plant/machinery directly used in the prospecting, extraction, or production of mineral oils.

84

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. Mitchell Drilling International P. Ltd. · 380 ITR 130 · Section 44BB · gross receipts · presumptive income · service tax reimbursement · mineral oils · ONGC · oil exploration services

Sections most often in play

Section 44BBSection 1961Section 44DASection 9(1)(vi)Section 9(1)(vii)Section 143(3)Section 115ASection 115A of the Income Tax Act

Issues it is cited on

section 44dasection 293section 44bbsection 44bsection 44deconomic adjustmentsection 255(4)section 115asection 42far analysissection 92c(2)interest on refund

Judgments citing CIT v. Mitchell Drilling International P. Ltd.

Weatherford Drilling International (Bvi) Ltd, Mumbai vs. DCIT (It) 4(3)(2), Mumbai

The appeal of the assessee is dismissed, as agreed by Ld

ITA 3524/MUM/2017[2010-11]Status: DisposedITAT Mumbai10 Oct 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Weatherford Drilling Vs Dcit(International Taxation)- International (Bvi) Ltd. 4(3)(2) Formerly Known As C/O-Nangia & Company Ad.Cit(It)-2(2), 1101, Tower B, Peninsula Room No.1728, Air India Business Park, Ganpatrao Building, Nariman Point, Kadam Marg, Lower Parel, Mumbai-400021 Mumbai-400013 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacw7377F

Section 44BSection 5

…is whether the service tax collected by the assessee shall form part of gross receipts for computing income under Section 44BB of the Act. 7. The learned A.R. submitted that the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. 380 ITR 130 (Del) has decided the issue in favour of the assessee by holding that service tax collected by the assessee was not to be included in the gross receipts in terms of section 44BB of the Act. He submitted that the learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case referred above. 8. On the contrary, the l…

DCIT 4(3)(2), Mumbai vs. Weatherford Drilling International (Bvi) Ltd, Mumbai

The appeals are dismissed

ITA 3724/MUM/2017[2010-11]Status: DisposedITAT Mumbai18 Sept 2018AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3724/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Dcit(It) 4(3)(2) M/S. Weatherford Room No. 1728 Drilling International 17Th Floor, (Bvi) Ltd., V. Air India Building Unit 71 & 74, 7 Th Floor, Nariman Point Kalpataru Square, Mumbai 400021 Kondivita Lane, Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ Pan : Aaacw7377F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. C.S Sharma, Dr Assessee By : Shri. Kishan Kumar Mundhra सुनवाई की तारीख /Date Of Hearing : 18.09.2018 घोषणा की तारीख /Date Of Pronouncement : 18.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 3724/Mum/2017, Is Directed Against Appellate Order Dated 23.02.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-58, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 15.05.2013 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144C(3) R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2010-11. I.T.A. No.3724/Mum/2017

For Appellant: Shri. Kishan Kumar MundhraFor Respondent: Shri. C.S Sharma, DR
Section 144C(3)Section 44B

…is whether the service tax collected by the assessee shall form part of gross receipts for computing income under Section 44BB of the Act. 7. The learned A.R. submitted that the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. 380 ITR 130 (Del) has decided the issue in favour of the assessee by holding that service tax collected by the assessee was not to be included in the gross receipts in terms of section 44BB of the Act. He submitted that the learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case referred above. I.T.A. No.3724/Mum/2017…

DCIT (It) 3(3)(1), Mumbai vs. Nabors Drilling Internaitonal Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2419/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Aug 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Aayakr Apila Sam./ Ita No. 2419/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2012-13) Dy. Commissioner Of Income Tax …… (Apilaaqai- / Appellant) (International Taxation)-3(3)(1), Mumbai Vs. M/S Nabors Drilling International Limited C/O Nangia & Co. (Ca) …… (P`%Yaqaai- / Respondent) Unit No. 1101, 11Th Floor, B Wing, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400 013 स्थायी लेखा िं./Pan No. Aadcn7265N अपीलाथी की ओर े / Appellant By : Shri Anand Mohan, Dr प्रत्यथी की ओर े / Respondent By : None ुनवाई की तारीख / Date Of Hearing: 30-08-2018 घोषणा की तारीख / Date Of Pronouncement : 30-08-2018 Aadosa / O R D E R Per Mahavir Singh, Jm:

For Appellant: Shri Anand Mohan, DRFor Respondent: None
Section 119Section 143(3)Section 145ASection 194JSection 44B

…total turnover while computing the income under section 44BB of the Act. 4. We find that this issue is squarely covered in favour of assessee by the decision of Hon’ble Delhi High Court in the case of DIT vs. Mitchell Drilling International Pvt. Ltd. [2016] 380 ITR 130 (Del) and also CBDT Circular No. 1/ 2014 dated 13.01.2014, wherein it is clarified as under: - “2. Attention of CBDT has also been drawn to the judgement of the Hon'ble Rajasthan High Court dated 1-7-2013, in the case of CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure (Income-tax Appeal No.235, 222, 238 and 239/2011), holding that if as per t…

ADIT, Dehradun vs. M/S. Triton Holdings Ltd., Dehradun

In the result appeal of the revenue is dismissed

ITA 4099/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year: 2010-11

For Appellant: Shri Amit AroraFor Respondent: Shri Surender Pal Singh, Sr. DR
Section 143(3)Section 194JSection 44Section 44B

…e of section 44BB has been decided in favour of the assessee by the Tribunal in assessee’s own case, wherein the Tribunal has followed the judgment of Hon’ble Delhi High Court in the case of DIT vs. Mitchell Drilling International Pvt. Ltd. reported in (2016) 380 ITR 130. The Hon’ble Delhi High Court after referring to the various judgments had observed and held as under:- “17. The Court accordingly holds that for the purposes of computing the 'presumptive income' of the assessee for the purposes of Section 44 BB of the Act, the service tax collected by the Assessee on the amount paid t it for rendering services…

DCIT (It) 3(1)(2), Mumbai vs. Korean Marine Transport Co. Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 409/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Korea Marine Transport Co. Ltd. Deputy Commissioner Of Income C/O Sea Horse Ship Agencies P. Ltd , Tax (Int. Tax)- 3(1)(2), बिधम/ Mumbai Sea Horse House, 30/32, Vs. Marzben Street, Ballard Estate, Mumbai 400001 स्थामीरेखासं./ जीआइआयसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of M/S Korean Marine Transport Co. Ltd. Income Tax (Int. Tax)- 3(1)(2), Sea Horse House, 30/32, Adi Marzben बिधम/ Room No. 113, 1St Floor, Street, Ballard Eatate, Vs. Scindia House, Ballard Estate, Mumbai 400001 Mumbai-400038 स्थायीलेखासं./ जीआइआरसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) :

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R
Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

…part of the freight receipts for the purpose of computing its deemed profit under Sec.44BB. We further find that a similar view had also been arrived at by the Hon‟ble High Court of Delhi in the case of DIT Vs. Mitchell Drilling International Pty. Ltd (2016) 380 ITR 130 (Del). The High Court in the aforementioned case finding itself to be in agreement with the view taken by the High Court of Uttarakhand in the case of Schlumberger Asia Services Ltd(supra), observed that for the P a g e | 6 ITA Nos. 1025/Mum/2015 & 409/Mum/2016 (C.O.No. 231/Mum/2017, arising out of ITA No. 409/Mum/2016) A.Ys. 2011-12 & 2012-13 M…

Korea Marine Transport Co.Ltd, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 1025/MUM/2015[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Korea Marine Transport Co. Ltd. Deputy Commissioner Of Income C/O Sea Horse Ship Agencies P. Ltd , Tax (Int. Tax)- 3(1)(2), बिधम/ Mumbai Sea Horse House, 30/32, Vs. Marzben Street, Ballard Estate, Mumbai 400001 स्थामीरेखासं./ जीआइआयसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of M/S Korean Marine Transport Co. Ltd. Income Tax (Int. Tax)- 3(1)(2), Sea Horse House, 30/32, Adi Marzben बिधम/ Room No. 113, 1St Floor, Street, Ballard Eatate, Vs. Scindia House, Ballard Estate, Mumbai 400001 Mumbai-400038 स्थायीलेखासं./ जीआइआरसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) :

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R
Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

…part of the freight receipts for the purpose of computing its deemed profit under Sec.44BB. We further find that a similar view had also been arrived at by the Hon‟ble High Court of Delhi in the case of DIT Vs. Mitchell Drilling International Pty. Ltd (2016) 380 ITR 130 (Del). The High Court in the aforementioned case finding itself to be in agreement with the view taken by the High Court of Uttarakhand in the case of Schlumberger Asia Services Ltd(supra), observed that for the P a g e | 6 ITA Nos. 1025/Mum/2015 & 409/Mum/2016 (C.O.No. 231/Mum/2017, arising out of ITA No. 409/Mum/2016) A.Ys. 2011-12 & 2012-13 M…

Baker Hughes Singapore, New Delhi vs. Addl. DIT, Dehradun

In the result, appeal of Assessee is allowed

ITA 5824/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jul 2018AY 2008-09

Bench: Shri S.K. Yadav & Shri B.R.R. Kumar

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. G.K. Dhall CIT (DR)
Section 44B

…determining the income under Section 44BB of the Income-tax Act, 1961. Accordingly, ground Nos. 3 & 4 of the assessee's appeal are allowed.” 15. Similarly the Hon'ble Delhi High Court in the case of Pr. CIT Vs Mitchell Drilling International Pvt. Ltd. (2016) 380 ITR 130 held as under: “that for the purposes of computing the presumptive income of the assessee for the purposes of section 44BB the service tax collected by the assessee on the amount paid to it for rendering services was not to be included in the gross receipts in terms of section 44BB(2) read with 4 ITA No.-5824/Del/2011. Baker Hughes Singapore Pte…

DCIT (It) 4(3)(2), Mumbai vs. Weatherford Drilling International (Bvi) Ltd, Mumbai

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 514/MUM/2017[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri B.R. Baskaran & Shri Amarjit Singhm/S Weatherford Drilling Dcit (Intl. Taxation) - 4(3)(2) International (Bvi) Ltd. [Formerly Dcit (It)-2(2)] Room No. 1728, Air India Bldg. 1101 Tower B, Peninsula Vs. Nariman Point Business Park, Ganpatrao Mumbai 400021 Kadam Marg, Lowr Parel Mumbai 400013 Pan – Aaacw7377F

For Appellant: Shri Neeraj Aggarwala &For Respondent: Shri Suman Kumar
Section 44B

…is whether the service tax collected by the assessee shall form part of gross receipts for computing income under Section 44BB of the Act. 7. The learned A.R. submitted that the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. 380 ITR 130 (Del) has decided the issue in favour of the assessee by holding that service tax collected by the assessee was not to be included in the gross receipts in terms of section 44BB of the Act. He submitted that the learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case referred above. 8. On the contrary, the l…

Weatherford Drilling International (Bvi) Ltd, Mumbai vs. DDIT (It) 2(2), Mumbai

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 495/MUM/2017[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri B.R. Baskaran & Shri Amarjit Singhm/S Weatherford Drilling Dcit (Intl. Taxation) - 4(3)(2) International (Bvi) Ltd. [Formerly Dcit (It)-2(2)] Room No. 1728, Air India Bldg. 1101 Tower B, Peninsula Vs. Nariman Point Business Park, Ganpatrao Mumbai 400021 Kadam Marg, Lowr Parel Mumbai 400013 Pan – Aaacw7377F

For Appellant: Shri Neeraj Aggarwala &For Respondent: Shri Suman Kumar
Section 44B

…is whether the service tax collected by the assessee shall form part of gross receipts for computing income under Section 44BB of the Act. 7. The learned A.R. submitted that the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. 380 ITR 130 (Del) has decided the issue in favour of the assessee by holding that service tax collected by the assessee was not to be included in the gross receipts in terms of section 44BB of the Act. He submitted that the learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case referred above. 8. On the contrary, the l…

Deimas S.A.S, Mumbai vs. DCIT (It) RG 2(1)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 2187/MUM/2017[2013-14]Status: DisposedITAT Mumbai13 Jun 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri N. K. Pradhan

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 143(3)Section 144C(13)Section 44B

…e context of sec. 44B of the Act would become academic in nature. In any case, this issue is covered in favour of the assessee by the decision rendered by Hon’ble Delhi High Court in the case of Mitchell Drilling 12 Delmas S.A.S. International (P) Ltd (2016)(380 ITR 130). We have noticed that the Ld DRP has considered the decision rendered by Hon’ble Uttarakhand High Court in the case of CIT Vs. Halliburton Offshore Services (300 ITR 265). It is settled principle of law that in case of divergent views expressed by non-jurisdictional High Courts, the view in favour of the assessee should be taken. Accordingly the…

DCIT, Dehradun vs. M/S. Weatherford Oil Tools Me Ltd., Mumbai

In the result appeal filed by revenue stands dismissed

ITA 6586/DEL/2014[2011-12]Status: DisposedITAT Delhi31 May 2018AY 2011-12

Bench: Shri Rs Syal & Smt. Beena A Pillaia.Y. 2011-12 Dcit, Circle 1 Weatherford Oil Tools Me International Taxation Vs. Ltd. Ayakar Bhawan 941, Building No.9 13-A, Subhash Road Solitaire Corporate Park Dehradun 167, Guru Hargovindji Marg Andheri East Mumbai Pan: Aaacw 1524 G (Appellant) (Respondent)

Section 142Section 143Section 44Section 44ASection 44BSection 9(1)(vii)

…e as per the provisions of Section 44BB of the Act. 6. Now, coming to the second issue relating to the service tax, learned AR placed reliance on the decision of the Hon'ble Jurisdiction High Court in the case of CIT vs Mitchell Drilling International P. Ltd. 380 ITR 130 in support of his contention that the service-tax being statutory levy, should not form part of gross receipts as per provision of Section 44BB of the Act. He further placed reliance on the decision of the coordinate bench in the case of DDIT vs Sundowner Offshore International (Bermuda) Ltd. ITA 1067/De1/2016 for a similar principle. We find tha…

Pride Foramer Sas, New Delhi vs. JCIT, Dehradun

In the result, the appeal of the assessee is partly allowed

ITA 702/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Vidur Puri & Mrs. LalitaFor Respondent: Shri Surender Pal, Sr.D.R
Section 143(3)Section 144CSection 28Section 43Section 43BSection 44B

…009-10 wherein the Tribunal has followed the decision of Sedco Forex International Drilling Co. Vs. ADIT, 139 ITD 188 and same proposition has also upheld by the Hon'ble Delhi High Court in the case of DDIT vs. Mitchell Drilling International Pvt. Ltd. (2015) 380 ITR 130 (Del). 9. Thus, respectfully following the ratio laid down by the Hon'ble Jurisdictional High Court and also the earlier precedents of the Tribunal, we hold that service tax being a statutory liability cannot form part of the gross receipt for the purpose of deemed profit u/s.44BB. Accordingly, this issue stands decided in favour of the assessee…

Cma Cgm Sa, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 6649/MUM/2017[2014-15]Status: DisposedITAT Mumbai14 Mar 2018AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood(Jm)

Section 144C(13)Section 44B

…CTR 440). (c) In respect of the issue of including Service tax in Gross receipts, the Ld DRP held that the issue is covered in favour of the assessee by the decision rendered by Hon’ble Delhi High Court in the case of Mitchell Drilling International Pty Ltd (380 ITR 130) and held that the Service tax would not form part of Gross receipts. The revenue has filed appeal for AY 2012-13 challenging the above decisions rendered by Ld DRP. 8. However, the Ld DRP took diagonally opposite view in respect of the above said three issues in AY 2013-14 and 2014-15, and accordingly decided all of them against the assessee.…

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

In the result, appeal of the Revenue is dismissed

ITA 1067/DEL/2016[2012-13]Status: DisposedITAT Delhi08 Dec 2017AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 44B

…n favour of the assessee vide order dated 20/09/2017 in ITA No. 6537/DEL/2014. The Ld. AR further submitted that this issue is also covered by the judgment of the Hon'ble Delhi High Court in the case of DIT vs. Mitchell Drilling International Pvt. Ltd. (2016) 380 ITR 130 (Del.). 4. The Ld. D.R. relied upon the order of the Assessing Officer. 5. The assessee is a non-resident company having its P.E in India, through which it is carrying on its business in India. Accordingly it has been showing 3 its income under section 44BB of the Act, as it is not in dispute that the assessee is to be assessed under the Indi…

DDIT (It) 2(1), Navi Mumbai vs. Swiwer Offshore Pte Ltd, Mumbai

ITA 4994/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…ns of section 44B would be applied as the assessee was engaged in shipping business.He relied upon the cases of Schlumberger Asia Services Ltd.(317 ITR 156), Manglore Refineries and Petrochemicals Ltd.(225taxman58)and Mitchell Drilling Internation -al(P.)Ltd.(380 ITR 130).He further argued that assessee could opt for lower taxes by opting for application of the provisions of section 44B.In that regard he referred to the case of Bosotto Brothers Limited(8 ITR 41).The DR supported the order of the FAA and argued that the ships were used for activities related with exploration/production of mineral oil,that the AO h…

Swiwar Offshore Pte .Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

ITA 7939/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…ns of section 44B would be applied as the assessee was engaged in shipping business.He relied upon the cases of Schlumberger Asia Services Ltd.(317 ITR 156), Manglore Refineries and Petrochemicals Ltd.(225taxman58)and Mitchell Drilling Internation -al(P.)Ltd.(380 ITR 130).He further argued that assessee could opt for lower taxes by opting for application of the provisions of section 44B.In that regard he referred to the case of Bosotto Brothers Limited(8 ITR 41).The DR supported the order of the FAA and argued that the ships were used for activities related with exploration/production of mineral oil,that the AO h…

Hapag-Lloyd Ag, Mumbai vs. DCIT (It) RG 2(2)(2), Mumbai

The appeal is dismissed

ITA 1441/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2017AY 2013-14

Bench: Shri B.R Baskaran, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 1441/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Hapag –Lloyd Ag Dcit (It), 2(2)(2), Room No. 1722, 17Th Floor, Air Ndia 1121 & 1122, बिधम/ Building, Nariman Point, Solitaire Corporate Park; Vs. Mumbai – 400 021. Building No. 11, 2Nd Floor, Chakala, Andheri (East), Mumbai – 400 093 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aafcp5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent :

For Appellant: Sh. Nishant Thakkar & Ms
Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 44B

…Y. 2013-14 income under Sec. 44B/172 of the „Act‟, or not. The DRP though observed that the issue was covered in favour of the assessee by the judgment of the Hon’ble High Court of Delhi in the case of DIT Vs. Mitchell Drilling International Pvt. Ltd., (2016) 380 ITR 130 (Del), but however, holding a conviction that as the provisions of Sec. 44B and Sec. 44BB were similar and the position of law on the issue had not attained finality, therefore, to keep the issue alive observed that as the Hon‟ble High Court of Uttarakhand in the case of Halliburton Offshore Services Inc. Vs. ACIT, had referred the issue under co…

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

In the result, appeal of the Revenue is dismissed

ITA 6537/DEL/2014[2011-12]Status: DisposedITAT Delhi20 Sept 2017AY 2011-12

Bench: Shri. G. D. Agrawal & Shri Amit Shukla

For Respondent: Shri Amit Arora, C.A
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI. G. D. AGRAWAL, PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.6537/DEL/2014 Assessment Year:2011-12 DCIT v. Sundowner Offshore Circle – II, International International (Bermuda) Ltd. Taxation C/o M/s Nangia & Co. CAs, 3rd Dehradun Floor,NCR Plaza, New Cantt. Road, Dehradun TAN/PAN:AAHCS0550M (Applicant) (Respondent) Applicant by: Shri Gaurav Dudeja, D.R. Respondent by: Shri Amit Arora, C.A. Date of hearing: 29 08 2017 Date of pronouncement: 20 09 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the…

DCIT, Dehradun vs. M/S. Baker Hughes Asia Pacific Ltd., Dehradun

In the result, the appeals of the department as well as Cross

ITA 6584/DEL/2014[2011-12]Status: DisposedITAT Delhi21 Mar 2017AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 6584/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs M/S Baker Hughes Asia Pacific Ltd., C/O-Nangia & Co., Cas, 3Rd Floor, Income Tax (International Taxation), Circle-1, Ncr Plaza, New Cantt. Road, Dehradun-248001 Dehradun-248001 (Appellant) (Respondent) Pan No. Aaccb3714F Co No. 216/Del/2015 : Asstt. Year : 2011-12 M/S Baker Hughes Asia Pacific Ltd., Vs Deputy Commissioner Of C/O-Nangia & Co., Cas, 3Rd Floor, Income Tax (International Ncr Plaza, New Cantt. Road, Taxation), Circle-1, Dehradun-248001 Dehradun-248001 (Appellant) (Respondent) Pan No. Aaccb3714F

For Appellant: Sh. Anuj Arora, CIT DRFor Respondent: Sh. Amit Arora & Sh. Vishal Misra, CAs
Section 44BSection 44DSection 9Section 9(1)(vii)

…essment proceedings for the subsequent assessment years 2013-14 and 2014-15 (copy of the said orders were furnished which are placed on record). The reliance was also placed on the following case laws: " DIT Vs Mitchell Drilling International Pvt. Ltd. (2016) 380 ITR 130 (Del.) " Oil and Natural Gas Corporation Ltd. Vs CIT (2015) 376 ITR 306 (SC) " DIT-II Vs OHM Ltd. (203) 352 ITR 406 (Del.) 10. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, the ld. CIT(A) categorically stated that the assessee was engaged in providing t…

DCIT, Dehradun vs. M/S. Expro Gulf Ltd., Mumbai

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

ITA 6589/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

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

For Appellant: Sh. Amit Arora, C.AFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(vii)

…el./2014) for the assessment year 2011-12 to contend that the issue under consideration is squarely covered in favour of the assessee by this decision. He also relied on the decision of Delhi High Court in the case of DIT vs. Mitchell Drilling International, 380 ITR 130(Del.) and Delhi Tribunal in the case of Sundowner Offshore International (Bermunda) Ltd. vs. ADIT, 41 ITR (Trib) 71 to contend that service tax does not form part of the gross receipt. He also contended that no interest is legally leviable u/s. 234B in case of payments made to non- resident company where full TDS has been deducted. 9. We have…