DIT v. OHM Ltd.

Computer Modelling Group Limited, Canada vs. ACIT International Taxation Circle 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

Computer Modelling Group Limited, Canada vs. DCIT Circle International Taxation 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

Computer Modelling Group Limited, Canada vs. ACIT, Circle-1(2)(1), Int. Taxation, New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

The Commissioner of Income Tax - International Taxation -3 vs. Technip France Sas

…t appears, has offered the amount received against the activity for levy of tax under Section 44BB of the Act and appears to have relied upon the following judgments: (i) ONGC Ltd. v. Commissioner of Income Tax 376 ITR 306; (ii) DIT v. OHM Limited (2013) 352 ITR 406 (Delhi) 6. According to the appellant/revenue, the respondent/assessee is the second line contractor. The Tribunal, in this behalf, while ruling in favour of the respondent/assessee, has relied upon its decision rendered in the matter concerning the respondent/assessee. 7. The appellant/revenue will inform the court as to what was the f…

DCIT, New Delhi vs. M/S. Technip France Sas, Gurgaon

In the result, appeal is dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judicialmember Assessment Year: 2011-12

…n support of such contention, he relied upon the decision of Hon’ble Supreme Court in case of Oil and Natural Gas Corporation Vs. CIT, 376 ITR 306 (SC). Additionally, he also relied upon the decision of Hon’ble Delhi High Court in case of DIT Vs. OHM Ltd., 352 ITR 406, wherein, the Hon’ble High Court held that income received from services rendered in connection with extraction and production of mineral oils will be taxable under section 44BB as opposed to section 44DA of the Act. He submitted, amendment to the aforesaid section by Finance Act, 2010 would not have the effect of altering or effacing fundament…

Tidewater Marine International Inc., Noida vs. DCIT (International Taxation), Dehradun

Bench: Shri R. K. Panda & Ms Suchitra Kambleita No. 4041/Del/2016 ( A.Y 2013-14)

…vailable on record. The Tribunal in A.Y. 2011-12 held as under: “6. Further, on the issue of operation of the amendment to section 44BB and 44DDA, the Ld. CIT-(A) has observed that considering the interpretation contained in the case of OTIM Ltd., reported in 352 ITR 406 (Del), the position of the case would not change specially when the services are squarely covered in consonance with what is envisaged under section 44BB of the Act. We find that the Tribunal (supra) has also held the services rendered as envisaged under section 44BB of the Act. The Ld. CIT (A) has followed the decision of the jurisdictional High…

M/S Eni Spa, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result both these grounds are allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2011-12 M/S. Eni Spa, Vs. Dcit (International C/O- Bmr & Associates, 22Nd Taxation), Floor, Building No.5, Tower- Circle-Gurgaon, New Delhi A, Cyber City, Dlf Phase-Iii, Gurgaon Pan :Aacce3464B (Appellant) (Respondent) Appellant By Shri Vishal Kalra, Adv. Respondent By Shri G.K. Dhall, Cit(Dr)

…section 44BB of the Act are held to be applicable to the tax payer being a second leg contractor/sub-contractor. Further, it has been held in various decisions including the decision of the Hon'ble Delhi High Court in the case of DIT Vs. OHM Ltd. reported in 352 ITR 406 that the services rendered in relation to extraction and production of mineral oil are taxable u/s 44BB of the Act.” 9. Respectfully following the findings of the co-ordinate bench, we hold that the assessee’s case comes within the purview of section 44BB of the Act. 10. In so far as the services rendered by the assessee making it eligible to com…

M/S. Eni Spa, Italy vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Shri N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2010-11 M/S Eni Spa. Vs. The D.C.I.T Plazzale Enrico Mattei International Taxation Rome, Italy Circle New Delhi Pan No. : Aacce 3464 B (Appellant) (Respondent) Appellant By : Shri Vishal Kalra, Adv Shri Ankit Sahni, Adv Shri S.S. Tomar, Adv Respondent By : Shri G.K. Dhall, Cit-Dr

…section 44BB of the Act are held to be applicable to the tax payer being a second leg contractor/sub-contractor. Further, it has been held in various decisions including the decision of the Hon'ble Delhi High Court in the case of DIT Vs. OHM Ltd. reported in 352 ITR 406 that the services rendered in relation to extraction and production of mineral oil are taxable u/s 44BB of the Act.” 9. Respectfully following the findings of the co-ordinate bench, we hold that the assessee’s case comes within the purview of section 44BB of the Act. 10. In so far as the services rendered by the assessee making it eligible to c…

Deputy Commissioner of Income-Tax, New Delhi vs. Pgs Geophysical As, Gurgaon

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

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

…Fit for Publication ITA No.- 1401/Del/2015. (AM) (JM) M/s PGS Geophysical AS. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI K.N. CHARY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 1401/Del/2015 (Assessment Year: 2010-11) Deputy Commissioner of Income M/s PGS Geophysical AS, Tax Circle 2(2) (2), International Vs. Stradevien 4, P.O. Box 290 Taxation, New Delhi. N-1326 Lysaker, Norway, C/o BMR & Associates, 22nd Floor, Building No. 5, Tower- A DLF Cyber City, DLF Phase –III, Gurgaon-122002. PAN No: AACCP3237B APPELLANT RESPONDENT Revenue by : Shri…

DCIT, New Delhi vs. M/S. Technip Uk Ltd., Mumbai

In the result, the cross objection is allowed

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2010-11]

…section 44BB of the Act are held to be applicable to the tax payer being a second leg contractor/sub-contractor. Further, it has been held in various decisions including the decision of the Hon'ble Delhi High Court in the case of DIT Vs. OHM Ltd. reported in 352 ITR 406 that the services rendered in relation to extraction and production of mineral oil are taxable u/s 44BB of the Act. 59. So far as the receipts of out-country services as taxable in India is concerned, we find in terms of section 90(2) of the Act, provisions of the Act are over ridden by the provisions of DTAA to the extent more beneficial to the…

DDIT, Dehradun vs. M/S. Tidewater Marine Internatioanl Inc., New Delhi

In the result, appeal of the Revenue is dismissed

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2011-12 Vs. M/S. Ddit, International Taxation, Tidewater Marine International Inc., 17Th Floor, Aayakar Bhawan, 13A-Subhash Road, Dehradun Jawahar Vyapar Bhawan, Tolstoys Marg, New Delhi Pan : Aaact7573Q (Appellant) (Respondent) Appellant By Sh. Gaurav Dudeja, Sr.Dr Respondent By Sh. Amit Arora, Ca Date Of Hearing 31.10.2017 Date Of Pronouncement 31.10.2017 Order Per O.P. Kant, A.M.:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2011-12 Vs. M/s. DDIT, International Taxation, Tidewater Marine International Inc., 17th Floor, Aayakar Bhawan, 13A-Subhash Road, Dehradun Jawahar Vyapar Bhawan, Tolstoys Marg, New Delhi PAN : AAACT7573Q (Appellant) (Respondent) Appellant by Sh. Gaurav Dudeja, Sr.DR Respondent by Sh. Amit Arora, CA Date of hearing 31.10.2017 Date of pronouncement 31.10.2017 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 26/08/2014…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

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

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

…ed that the above decision of the Single Judge has been confirmed by the Division Bench of the Hon'ble Uttarakhand High Court vide order dated 28.05.2013. 25. Referring to the decision of the Hon'ble Delhi High Court in the case of DIT Vs. OHM Ltd reported in 352 ITR 406, he submitted that the Hon'ble High Court in the said decision has held that income received from services rendered in connection with providing services in relation to extraction and production of mineral oil should be taxable u/s 44BB and not u/s 44DA of the Act and the amendment to the aforesaid sections by the Finance Act, 2010 could not have…

ADIT, Dehradun vs. M/S. Hampson Russell Ltd Partnership, Mumbai

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…(International Taxation) 339 ITR 169. 28. We are not inclined to accept the contentions advanced on behalf of the Revenue, for the simple reason that the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International Taxation) Reported in 50 SOT 335. Thus, grounds no. 2 & 3 of the appeal of the Revenue are dismissed. 29. The next issue is in respect of ground raised by the assessee in its appeal. In the ground, the assessee has challenged assessment…

ADIT Intl. Taxation, Dehradun vs. M/S. Hampson Russell Ltd. Partnership., Mumbai

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…(International Taxation) 339 ITR 169. 28. We are not inclined to accept the contentions advanced on behalf of the Revenue, for the simple reason that the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International Taxation) Reported in 50 SOT 335. Thus, grounds no. 2 & 3 of the appeal of the Revenue are dismissed. 29. The next issue is in respect of ground raised by the assessee in its appeal. In the ground, the assessee has challenged assessment…

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

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

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

…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 the services which had direct nexus with oil extraction or exploration. This issue has been decided in favour of the…

B J Services Co. Middle East Ltd., Dehradun vs. ADIT(Intl. Taxation), Dehradun

In the result, all the three appeals of the assessee are partly allowed for

Bench: : Shri Sunil Kumar Yadav & Shri L.P. Sahu

…onnel are put to use. It is then submitted that the decision of PGS Geophysical AS v. Addl. DIT [2014] 369 ITR 27/[2015] 55 taxmann.com 394 (Delhi) contradicts the findings in the earlier Hon'ble Delhi High Court decision in the case of DIT v. OHM Ltd. [2013] 352 ITR 406/212 Taxman 440/[2012] 28 taxmann.com 120, based on which the coordinate bench has decided this issue in favour of the assesse. It is submitted that the decision of the coordinate bench in the case of Baker Hughes Asia Pacific Ltd. (supra), by which this issue in appeal is stated to be covered in favour of the assessee, did not take account the bi…

Addl. DIT, Dehradun vs. Petroleum International Pte. Ltd., New Delhi

In the result, both the appeals of the Revenue stand

Bench: Shri G.D. Agrawal. & Shri Chandra Mohan Gargassessment Year: 2009-10 Addl. Dit Vs. International Technical Services Llc International Taxation, C/O. S.P. Puri &”Co., Cas, Aayakar Bhawan, 4/18, Asaf Ali Road 13A-Subhash Road New Delhi – 110 002. Pan Aabc18736K Dehradun – 248001 (Appellant) (Respondent) Assessment Year: 2009-10 Addl. Dit Vs. Petroleum International Pte. Ltd. International Taxation, C/O. S.P. Puri &”Co., Cas, Aayakar Bhawan, 4/18, Asaf Ali Road 13A-Subhash Road New Delhi – 110 002. Pan Aaecp6377J Dehradun – 248001 (Appellant) (Respondent)

…DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI G.D. AGRAWAL. VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year: 2009-10 Addl. DIT vs. International Technical Services LLC International Taxation, C/o. S.P. Puri &”Co., CAs, Aayakar Bhawan, 4/18, Asaf Ali Road 13A-Subhash Road New Delhi – 110 002. PAN AABC18736K Dehradun – 248001 (Appellant) (Respondent) Assessment Year: 2009-10 Addl. DIT vs. Petroleum International Pte. Ltd. International Taxation, C/o. S.P. Puri &”Co., CAs, Aayakar Bhawan, 4/18, Asaf Ali Road 13A-Subhash Road New Delhi – 110 002. PAN AAECP6377J Dehradun – 248001 (Appellant…