DDIT v. Technip Offshore Contracting (

337 ITR 207Reported decision2011#9697 most cited

What is DDIT v. Technip Offshore Contracting ( authority for?

Service tax receipts collected by an assessee are to be considered part of its gross receipts for the purpose of presumptive determination of profit, similar to how sales tax collected forms part of business receipts.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

DDIT v. Technip Offshore Contracting · service tax · gross receipts · presumptive profit · AAR · Siem Offshore · sales tax · business receipts

Judgments citing DDIT v. Technip Offshore Contracting (

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income Tax (It) 3(2)(2), Air India Building, Mumbai

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 4670/MUM/2023 (Assessment Year : 2021–22) Oceaneering International GMBH Vs. Deputy Commissioner of Income-tax (International Taxation), Range-3(2)(2), Mumbai. 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN/GIR No. AAACO6496K (Appellant) .. (Respondent) Assessee by Shri. Abdul Kadir Jawadwala Revenue by Shri. Krishna Kumar, Sr. DR Date of Hearing 10/03/2025 Date of Pronouncement 21/03/2025 आदेश / ORDER PER VIKRAM SINGH YADA…

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)

…ting 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 Chowringhee Sales Bureau (P) Ltd (82 ITR ITA No. 5304/Del/2018 M/s. Gaia Ship…

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)

…ting 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 Chowringhee Sales Bureau (P) Ltd (82 ITR ITA No. 5304/Del/2018 M/s. Gaia Ship…

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

…ting 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 Chowringhee Sales Bureau (P) Ltd (82 ITR 542, SC) wherein the Hon'ble Apex Co…

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

In the result, appeal of the assessee is allowed

ITA 888/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Oct 2018AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Korea Marine Transport V. D.C.I.T (International Taxation) – 3(1)(2) Room No. 1605, 16Th Floor, Company Limited Air India Building, Nariman Point, C/O. Sea Horse Ship Agencies (P.) Ltd. Sea Horse House, 30/32, Mumbai – 400 021 Marzben Street, Ballard Estate, Mumbai – 400 001 Pan: Aacck 1101 F (Appellant) (Respondent) Assessee By : Shri Sandesh Desai Department By : Shri Manoj Kumar Singh

For Appellant: Shri Sandesh DesaiFor Respondent: Shri Manoj Kumar Singh
Section 143(3)Section 144C(5)Section 44BSection 44B(2)(i)

…. 2 M/s. Korea Marine Transport Company Limited 2. On the facts and circumstances of the case and in law, the Learned Assessing Officer erred in relying only on the following decisions; a. Authority for Advance Ruling in case of Siem Offshore Inc reported in 337 ITR 207 b. ITAT, Delhi Bench in the case of DDIT (Int. Tax) Dehradun Vs. Technip Offshore Contracting BV c. ITAT, Mumbai Bench in case of China Shipping Container Lines (Hongkong) vs ADIT(IT)-1(2) 3. On the facts and circumstances of the case and in law, the Assessing Officer failed to appreciate that the amounts received as Service Tax of Rs.7,14,92,585…

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)

…he interpretation of the Assessing Officer is erroneous. 2. On the facts and circumstances of the case and in law, the Leaned Assessing Officer erred in relying only on the decisions of: a. Authority for Advance Ruling in case of Siem Offshore Inc reported in 337 ITR 207 b. ITAT, Delhi Branch in the case of DDIT (Int. Tax) Dehradun Vs. Technip Offshore Contracting BV c. ITAT, Mumbai Bench in case of China Shipping Container Lines (Hongkong) vs. ADIT (IT)-1(2) 3. On the facts and circumstances of the case and in law, the Assessing Officer failed to appreciate that the amounts received as Service Tax, being governm…

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)

…he interpretation of the Assessing Officer is erroneous. 2. On the facts and circumstances of the case and in law, the Leaned Assessing Officer erred in relying only on the decisions of: a. Authority for Advance Ruling in case of Siem Offshore Inc reported in 337 ITR 207 b. ITAT, Delhi Branch in the case of DDIT (Int. Tax) Dehradun Vs. Technip Offshore Contracting BV c. ITAT, Mumbai Bench in case of China Shipping Container Lines (Hongkong) vs. ADIT (IT)-1(2) 3. On the facts and circumstances of the case and in law, the Assessing Officer failed to appreciate that the amounts received as Service Tax, being governm…

Smit Singapore Pte Ltd, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1220/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Jan 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri C.N. Prasadsmit Singapore Pte Ltd., फनाभ/ Deputy Director Of Income Srbc & Associates, Tax (International Vs. 14Th Floor, The Ruby, Taxation), Circle-2(1), R.No. 120, 1St Floor, Scindia 29, Senapati Bapat Marg, Dadar (W), Mumbai – 400 028. House, Ballard Pier, N.M. Road, Mumbai – 400038. स्थामी रेखा सं./ Pan : Aaccs1031L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) फनाभ/ Deputy Director Of Income Tax Smit Singapore Pte Ltd., (International Taxation), Circle- Srbc & Associates, Vs. 2(1), R.No. 120, 1 St Floor, 14Th Floor, The Ruby, Scindia House, Ballard Pier, 29, Senapati Bapat Marg, N.M. Road, Mumbai – 400038. Dadar (W), Mumbai – 400 028. स्थामी रेखा सं./ Pan : Aaccs1031L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri M.P. Lohia & Nikhil Tiwari प्रत्मथी की ओय से/ Revenue By : Shri Sanjay Bahadur, Cit-Dr

For Appellant: Shri M.P. Lohia & Nikhil TiwariFor Respondent: Shri Sanjay Bahadur, CIT-DR
Section 154Section 234BSection 44ASection 44B

…9, wherein it was held that services tax is not to be included in the gross receipts while computing assessee‟s income. The decision of the Tribunal as relied on by the CIT (A) and AO are distinguishable on facts. In the case of Siem Offshore Inc. Reported at 337 ITR 207, relied on by the lower authorities, we found that the services tax formed a part of the agreed contract price, whereas in the instant case before us services tax was specifically excluded from the contract price. As per the agreement entered by BKI-DI CV with the AMC, the contract price of the contract excluded the service tax and the responsibi…

ADIT (It) 2(2), Mumbai vs. Valentine Maritime (Gulf) Ltd, Mumbai

In the result, insofar as appeal of Revenue is concerned, the same is dismissed

ITA 9239/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Joginder Singh: (A.Y : 2007-08)

For Appellant: Shri Hiro RaiFor Respondent: Shri M.C. Omi Ningshen
Section 143(3)Section 234BSection 44Section 9Section 9(1)(vi)

…eld in providing seismic services to ONGC would have to be assessed in terms of section 44BB and, therefore, Wavefield would be justified in deducting taxes at source from payment made to P.F.Thor at the rate of 4.23%. Similarly, in Siem Offshore Inc. In re: (337 ITR 207) the Authority for Advance Ruling held that the 16 M/s. Valentine Maritime (Gulf) LLC ITA Nos. 8694 & 9239/Mum/2010 consideration received for providing marine logistic services have to be dealt under section 44BB. 22. The revenue has unduly stressed on the word ‘in the’ forming part of the expression ‘supplying plant and machinery on hire us…

Valentine Maritime (Gulf) Llc, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, insofar as appeal of Revenue is concerned, the same is dismissed

ITA 8694/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Joginder Singh: (A.Y : 2007-08)

For Appellant: Shri Hiro RaiFor Respondent: Shri M.C. Omi Ningshen
Section 143(3)Section 234BSection 44Section 9Section 9(1)(vi)

…eld in providing seismic services to ONGC would have to be assessed in terms of section 44BB and, therefore, Wavefield would be justified in deducting taxes at source from payment made to P.F.Thor at the rate of 4.23%. Similarly, in Siem Offshore Inc. In re: (337 ITR 207) the Authority for Advance Ruling held that the 16 M/s. Valentine Maritime (Gulf) LLC ITA Nos. 8694 & 9239/Mum/2010 consideration received for providing marine logistic services have to be dealt under section 44BB. 22. The revenue has unduly stressed on the word ‘in the’ forming part of the expression ‘supplying plant and machinery on hire us…

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

…ng elaborately the basis and reasoning as per paras.5 to 5.9 of his order. 6. Aggrieved by this order of CIT(A), department has come up in appeal and while relying upon decision of Authority for Advance Ruling in the case of Siem Offshore Inc., In re, (2011) 337 ITR 207 (AR) dated 25.7.2011, has pleaded for reversal of the order passed by the CIT(A) and restoring that of the Assessing Officer. Since service tax is part of receipt, therefore, for presumptive income, same has rightly been added by the Assessing Officer and reliance was also placed in the case of Technip Offshore Contracting BV (2009) 29 SOT 33 (De…

DDIT v. Technip Offshore Contracting ( (337 ITR 207) — Cited in 11 Judgments | BharatTax