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.

M/S. Eventure Global Technology, Mumbai vs. ADIT, Dehradun

In the result, the appeal is allowed

ITA 620/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Nov 2016AY 2010-11

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2010-11

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Anuj Arora, CIT, DR
Section 115ASection 143(3)Section 144CSection 234BSection 44BSection 9(1)(vii)

…o tax. The ld. CIT(A) affirmed the action of the AO. 5. Having heard the rival submissions and perused the relevant material on record, we find that the Hon’ble Delhi High Court in Director of Income-tax vs. Mitchill Drilling International (P) Ltd. (2016) 380 ITR 130 (Del) has held that service tax cannot form part of gross receipts for section 44BB as it has no element of income. The reliance of the ld. DR on certain Tribunal orders favouring the view of the Revenue is misplaced because of the direct judgment of the Hon’ble High Court 4 on the point. No contrary decision from any other Hon’ble High Court…

DCIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Mumbai

In the result, the appeal of the Revenue and the cross-objection of the assessee both are dismissed

ITA 6585/DEL/2014[2011-12]Status: DisposedITAT Delhi08 Jul 2016AY 2011-12

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Smt. Beena A. Pillai Smt. Beena A. Pillaismt. Beena A. Pillai Smt. Beena A. Pillai

Section 44BSection 44DSection 9(1)(vi)

…9. We have heard both the parties and perused the material placed before us. We find this issue also to be covered in favour of the 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 (Delhi), wherein Hon’ble High Court at paragraph 16 & 17 held as under:- “16. The Court concurs with the decision of the High Court of Uttarakhand in DIT v. Schlumberger Asia Services Ltd. (supra) which held that the reimbursement received by the assessee of the customs duty paid on equipment imported by it for rendering services would not form…

Jet Drilling (S) Pte Ltd, New Delhi vs. Asst DIT (It) 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6439/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Jul 2016AY 2011-12
For Appellant: Shri Neeraj AgarwalaFor Respondent: Shri Alok Johri
Section 44B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘जे’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आमकय अऩीर सं./ITA No.6439/Mum/2014 (नििाारण वषा / Assessment Years :2011-2012) Jet Drilling (S) Pte Limited, C/o Vs. ADIT(International Nangia & Co., Suite-4A, Plaza Taxation)-3(1), Mumbai M-6, Jasola, New Delhi-110025 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABCJ 9895 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Neeraj Agarwala याजस्व की ओर से /Revenue by : Shri Alok Johri सुनवाई की तायीख / Date of Hearing : 0…

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

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

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)

Section 144CSection 44Section 44BSection 9

…statutory leaving shall be included in the gross receipts as per provision of section 44BB of the Income Tax Act or not. the issue is now squarely covered now in favour of the assessee in view of the decision of DDIT V Mitchell Drilling International PTY Ltd. 380 ITR 130 (Delhi) dated 28.09.2015, wherein, Hon’ble High Court held as under:- “14. In the considered view of the Court, both the aforementioned decisions were rendered in the specific contexts in which the questions arose before the Court. In other words the interpretation placed by the Court on the expression 'trading receipt' or 'turnover' in the said…