Director of Income-tax International Taxation v. Schlumberger Asia Services Ltd.

104 Taxmann.com 353High Court2019#10952 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1994Section 2017Section 115JBSection 12A of Central Excise ActSection 12B of Central Excise ActSection 139(1)Section 143(3)Section 144C

Issues it is cited on

section 44bbsection 44bsection 44business

Judgments citing Director of Income-tax International Taxation v. Schlumberger Asia Services Ltd.

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…

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-Circle 3(2)(2), Mumbai

In the result, ground No.3 is allowed

ITA 3278/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Oct 2024AY 2020-21

Bench: Us The Effective Ground Which Has Been Raised Is Ground No.3, Wherein Assessee Has Challenged That Gst Amount Cannot Be Considered For The Purpose Of Computing Presumptive Income U/S.44B Of The Act. For The Sake Of Ready Reference, The

Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3278/Mum/2023 (Assessment Year: 2020-21) Orient Overseas Container Line | Vs. Deputy Limited Commissioner C/o. OOCL (India) Private of Income Tax Limited (International ICC Chambers, 5‘ Floor Taxation)- Saki Vihar Road Circle 3(2)(2) Opp. Santogen Silk Mills, Mumbai Powai Mumbai — 400 072 PAN/GIR No.AAACO5679E (Appellant) . (Respondent) Shri Rajan Vora & Shri Nikil Tiwari Date of Hearing 26/07/2024 w/ORDER PER AMIT SHUKLA (J.M): The aforesaid appeal has been file…

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

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5305/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

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

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5223/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

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

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 6173/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

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

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 6126/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Sept 2023AY 2013-14

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (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) Appellant by Sh. Salil Kapoor, Advocate Ms. Soumya Singh, Advocate Respondent by Dr. Prabha Kant, CIT Date of hearing: 01/07/2021 Date of Pronouncement: 01/07/2021 ORDER PER N. K. BILLAIY…

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

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

ITA 6178/DEL/2016[2012-13]Status: DisposedITAT Dehradun08 Jun 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishihalliburton Offshore Services Ltd, Vs. Dcit(International Taxation), C/O. Nangia & Company, Circle-1, A-109, Sector-136, Noida Dehradun Pan: Aaach5154M (Appellant (Respondent)

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 143Section 144CSection 44Section 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Halliburton Offshore Services Ltd, Vs. DCIT(International Taxation), C/o. Nangia & Company, Circle-1, A-109, Sector-136, Noida Dehradun PAN: AAACH5154M (Appellant (Respondent) Assessee by: Shri Amit Arora, CA Revenue by : Shri Thakur Singh Mapwal, JCIT DR Date of Hearing 05/03/2021 Date of pronouncement 04/06/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT(A)-2, Noida dated 27.09.2016 fo…

Commissioner Of Income Tax ( international Taxation-3) vs. B.j. Services Company Middle East Ltd

ITA/8/2017HC Uttarakhand26 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

For Respondent: Mr. P. R. Mullick
Section 44B

…IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE THE CHIEF JUSTICE SRI RAGHVENDRA SINGH CHAUHAN AND THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA INCOME TAX APPEAL No. 08 of 2017 26TH MARCH, 2021 Between: Commissioner of Income Tax (International Taxation-3) …Appellant and B.J. Services Company Middle East Ltd. …………Respondent Counsel for the appellant : Mr. Hari Mohan Bhatia, learned counsel. Counsel for the respondent : Mr. P. R. Mullick, learned counsel…

Director of Income-tax International Taxation v. Schlumberger Asia Services Ltd. (104 Taxmann.com 353) — Cited in 9 Judgments | BharatTax