DDIT (Inti Tax) v. Technip Offshore Contracting BV

29 SOT 33Income Tax Appellate Tribunal2009#6622 most cited

What is DDIT (Inti Tax) v. Technip Offshore Contracting BV authority for?

Service tax received by an assessee is to be considered part of its gross receipts for the purpose of presumptive profit determination.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

DDIT v. Technip Offshore Contracting BV · 29 SOT 33 · service tax · gross receipts · presumptive profit · presumptive determination · income tax

Judgments citing DDIT (Inti Tax) v. Technip Offshore Contracting BV

DCIT, Circle- 2, International Taxation, Dehradun vs. Gaia Ship Management As, Mumbai

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

ITA 5304/DEL/2018[2015-16]Status: DisposedITAT Dehradun22 Dec 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…viding for a scheme of simpler mode of computation of profits u/s 44BB of the Act and obviating the need for accounting for individual receipts and payments etc. The Ld. DR relied upon the decision of Tribunal in case of DDIT vs. Technip Offshore Contracting (29 SOT 33 Del.) and Ruling of AAR in case of Siem Offshore (337 ITR 207). The Ld. DR also relied upon the decision of the Hon‟ble Apex Court in case of ONGC vs. CIT 376 ITR 306. 9. The Ld. AR submitted that the CIT(A) has rightly deleted this additions. The Ld. AR relied upon the decision of the Hon‟ble Delhi High Court in case of DIT vs. Mitchell Drilling I…

DCIT, Circle- 1, International Taxation, Dehradun vs. Gaia Ship Management As, Mumbai

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

ITA 7476/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Dec 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…viding for a scheme of simpler mode of computation of profits u/s 44BB of the Act and obviating the need for accounting for individual receipts and payments etc. The Ld. DR relied upon the decision of Tribunal in case of DDIT vs. Technip Offshore Contracting (29 SOT 33 Del.) and Ruling of AAR in case of Siem Offshore (337 ITR 207). The Ld. DR also relied upon the decision of the Hon‟ble Apex Court in case of ONGC vs. CIT 376 ITR 306. 9. The Ld. AR submitted that the CIT(A) has rightly deleted this additions. The Ld. AR relied upon the decision of the Hon‟ble Delhi High Court in case of DIT vs. Mitchell Drilling I…

Dy Commissioner of Income Tax, (It)-4(2)(1), Mumbai vs. M/S Shelf Drilling Ron Tappmeyer, Mumbai

The appeal of the Revenue is dismissed, accordingly

ITA 2614/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-2016

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…ng the service tax. The service tax is an integral part of receipts and cannot be treated as separate receipts as it is included in the invoices. Reliance is placed on the decision of Delhi Benches of Tribunal in case of Technip Offshore Contracting BV [2009] 29 SOT 33, in which the Tribunal has held that the service tax would be a part of the gross receipts for the purpose of determining the income u/s 448. The Tribunal while deciding the issue in case of Technip Offshore Contracting B.V. (supra) has relied upon the decision of Hon'ble Uttarakhand High Court in case of Sedco Forex International Inc. v. CIT [2008…

Dy Commissioner of Income Tax, (It)-4(2)(1), Mumbai vs. M/S Shelf Drilling J.T. Angel Ltd, Mumbai

The appeal of the Revenue is dismissed, accordingly

ITA 2613/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-2016

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…ng the service tax. The service tax is an integral part of receipts and cannot be treated as separate receipts as it is included in the invoices. Reliance is placed on the decision of Delhi Benches of Tribunal in case of Technip Offshore Contracting BV [2009] 29 SOT 33, in which the Tribunal has held that the service tax would be a part of the gross receipts for the purpose of determining the income u/s 448. The Tribunal while deciding the issue in case of Technip Offshore Contracting B.V. (supra) has relied upon the decision of Hon'ble Uttarakhand High Court in case of Sedco Forex International Inc. v. CIT [2008…

Shelf Drilling Ron Tappmeyer Limited, Mumbai vs. ACIT- It, Circle 4(2)(1), Mumbai

The appeal of the Revenue is dismissed, accordingly

ITA 2137/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…ng the service tax. The service tax is an integral part of receipts and cannot be treated as separate receipts as it is included in the invoices. Reliance is placed on the decision of Delhi Benches of Tribunal in case of Technip Offshore Contracting BV [2009] 29 SOT 33, in which the Tribunal has held that the service tax would be a part of the gross receipts for the purpose of determining the income u/s 448. The Tribunal while deciding the issue in case of Technip Offshore Contracting B.V. (supra) has relied upon the decision of Hon'ble Uttarakhand High Court in case of Sedco Forex International Inc. v. CIT [2008…

Shelf Drilling J.T. Angel Limited, Mumbai vs. ACIT, It, Circle 4 (2)(1), Mumbai

The appeal of the Revenue is dismissed, accordingly

ITA 2135/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…ng the service tax. The service tax is an integral part of receipts and cannot be treated as separate receipts as it is included in the invoices. Reliance is placed on the decision of Delhi Benches of Tribunal in case of Technip Offshore Contracting BV [2009] 29 SOT 33, in which the Tribunal has held that the service tax would be a part of the gross receipts for the purpose of determining the income u/s 448. The Tribunal while deciding the issue in case of Technip Offshore Contracting B.V. (supra) has relied upon the decision of Hon'ble Uttarakhand High Court in case of Sedco Forex International Inc. v. CIT [2008…

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

…twood Oceanics Pacific Ltd. (2011) 196 Taxman 325 (Uttarakhand H.C.); ii) China Shipping Container Lines (Hong Kong) Co. Ltd. Vs. Asst. DIT(International Taxation) (2014) 29 ITR(T) 673 (Mum. Trib.); iii) Dy. DIT (IT) Vs. Technip Offshore Contracting BV (2009) 29 SOT 33 (Del.); 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…

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

…0 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 of his gross receipt for the purposes of ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. presumptive determination of his profit. This reasoning was also followed in another case of ACIT vs. Halliburton Offshore Services in para 4 of this order [IT Appeal…

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

…0 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 of his gross receipt for the purposes of ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. presumptive determination of his profit. This reasoning was also followed in another case of ACIT vs. Halliburton Offshore Services in para 4 of this order [IT Appeal…

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

…0 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 of his gross receipt for the purposes of ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. presumptive determination of his profit. This reasoning was also followed in another case of ACIT vs. Halliburton Offshore Services in para 4 of this order [IT Appeal…

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

…0 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 of his gross receipt for the purposes of ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. presumptive determination of his profit. This reasoning was also followed in another case of ACIT vs. Halliburton Offshore Services in para 4 of this order [IT Appeal…

DDIT, Dehradun vs. M/S. Rolv Berg Drive As, Mumbai

Appeal is dismissed

ITA 4621/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jun 2019AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kambleddit Vs Rolv Berg Drive As International Taxation C/O. M/S. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (Jvlr), (Appellant) Opp. Majas Bas Depot, Andheri (E) Mumbai Aaccr6772K (Respondent)

Section 234Section 448Section 44B

…omputation of profits u/s 44BB of the Act and obviating the need for accounting for individual receipts and payments etc. 2.3. Whether the Ld. CIT(A) has erred in ignoring the judgment of the Hon'ble ITAT in the case of DDIT v/s Technip Offshore Contracting, [29 SOT 33 Del] and the Ruling of Hon'ble AAR in the case of Siem Offshore [337 ITR 207], wherein it has been held that service tax receipts of the assessee have to be considered as part of its gross receipt for the purpose of presumptive determination of profit. 2.4. Whether the Ld. CIT(A) has erred in ignoring the ratio of the judgment in the case of M/s Ch…

DCIT, Dehradun vs. M/S. Eni India Ltd., New Delhi

In the result, appeal of the assessee is allowed in part for statistical purposes

ITA 797/DEL/2015[2010-11]Status: PendingITAT Delhi10 Oct 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Chary

For Appellant: S/Shri Vishal KalraFor Respondent: Shri G.K. Dhall, CIT DR
Section 144C(5)Section 40BSection 42Section 44Section 44B

…erned. 5. So also in respect of the addition of Rs.1,67,25,656/- towards the service tax amount in respect of M/s HOEC contract, learned DRP by following the decision of the Delhi Tribunal in the case of Technip Offshore Contracting BV for Asstt. Year 2005-06 29 SOT 33 (Delhi) opined that the amount of service tax collected by the assessee in connection with the services or facility or supply specified u/s 44BB of the Act is includible in the total receipts for the purpose of 4 determining presumptive profit of 10% u/s 44 of the Act. In so far as the AO refusing to apply the provisions of Section 44BB of the Act…

M/S. Eni India Ltd., New Delhi vs. JCIT, Dehradun

In the result, appeal of the assessee is allowed in part for statistical purposes

ITA 1152/DEL/2015[2010-11]Status: PendingITAT Delhi10 Oct 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Chary

For Appellant: S/Shri Vishal KalraFor Respondent: Shri G.K. Dhall, CIT DR
Section 144C(5)Section 40BSection 42Section 44Section 44B

…erned. 5. So also in respect of the addition of Rs.1,67,25,656/- towards the service tax amount in respect of M/s HOEC contract, learned DRP by following the decision of the Delhi Tribunal in the case of Technip Offshore Contracting BV for Asstt. Year 2005-06 29 SOT 33 (Delhi) opined that the amount of service tax collected by the assessee in connection with the services or facility or supply specified u/s 44BB of the Act is includible in the total receipts for the purpose of 4 determining presumptive profit of 10% u/s 44 of the Act. In so far as the AO refusing to apply the provisions of Section 44BB of the Act…

Evergreen Marine Corpopration (Taiwan) Ltd, Mumbai vs. DDIT (It) 2(2)(1)

ITA 1228/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Jan 2018AY 2012-13

Bench: Sh. B. R. Baskaran, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1228/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Ms. AavatiSatheFor Respondent: Shri M. V. Rajguru
Section 143(1)Section 143(3)Section 44B

…ining the presumptive income. Accordingly, AO was directed by the Tribunal not to include the amount of service tax in the total receipts for determining the income u/s.44B of the IT Act. 8. It was submitted by learned AR that in the case of Technip offshore 29 SOT 33, relied on by revenue, the decision of the Bombay High Court in the case of CIT v/s. Sudershan Chemical reported in 245 ITR Page 769 had not been considered, wherein it has been held that, 9 I.T.A. No. 1228/Mum/2017 Evergreen Marine Coroporation (Taiwan) Ltd. excise duty and sales tax could not be included in the total turnover for the purpose of…

Evergreen Marine Corporation (Taiwan ) Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 89/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Evergreen Marine Vs. Dcit (International Corporation (Taiwan) Ltd., Taxation)(3)(2), Mumbai A-G01, Marathon Nextgen Innova, Off. G.K.Kadam Marg, Lower Parel (W), Mumbai – 400 015 Pan/Gir No. Aabce4797Q Appellant) .. Respondent)

Section 143(3)Section 145ASection 2Section 28Section 448Section 44B

…mining the presumptive income. Accordingly, AO was directed by the Tribunal not to include the amount of service tax in the total receipts for determining the income u/s.44B of the IT Act. 8. It was submitted by learned AR that in the case of Technip offshore 29 SOT 33, relied on by revenue, the decision of the Bombay High Court in the case of CIT v/s. Sudershan Chemical reported in 245 ITR Page 769 had not been considered, wherein it has been held that, excise duty and sales tax could not be included in the total turnover for the purpose of deduction u/ s. 80HHC of the Act, as that would reduce 4 M/s.Evergreen…

DDIT, New Delhi vs. M/S. Egis Bceom Intl. S.A., Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 422/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Feb 2016AY 2008-09

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 143(3)Section 44D

…18.12.2012, we find that the similarity facts and position of law is established as in the preceding assessment year also as the AO herein also has relied upon the decision of the Delhi Bench of the ITAT in the case of Technip Offshore Contracting BV [2009] 29 SOT 33 (Del.) as would be evident from the following extract in para 2.2 of the order of the Co- ordinate Bench. For ready-reference, we extracted herein the facts as under:- 2. “Facts of the case indicate that the assessee is a company having a permanent establishment in India. During the year under appeal, the assessee was involved in providing techni…

DDIT (Inti Tax) v. Technip Offshore Contracting BV (29 SOT 33) — Cited in 17 Judgments | BharatTax