DIT v. OHM Ltd.

352 ITR 406High Court2013#4920 most cited

What is DIT v. OHM Ltd. authority for?

Income from services rendered in connection with the extraction and production of mineral oils is taxable under section 44BB, as it is a specific provision that overrides general provisions.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. OHM Ltd. · Section 44BB · Section 44DA · mineral oil extraction services · offshore rigs · specific provision over general provision · income from services · non-resident taxation

Also reported as

212 Taxmann 44028 Taxmann.com 120

Sections most often in play

Section 115ASection 133(6)Section 143(3)Section 144C(13)Section 147Section 148Section 153Section 156

Issues it is cited on

section 293section 44dasection 209(1)section 44dsection 44bbsection 42section 44bsection 72section 115asection 44aapenalty under section 270aeligible assessee

Judgments citing DIT v. OHM Ltd.

Addl. DIT, Dehradun vs. International Technical Services Llc, New Delhi

In the result, both the appeals of the Revenue stand

ITA 1156/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Jul 2016AY 2009-10

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)

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT(DR)
Section 144BSection 144C(5)Section 44BSection 44D

…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…

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

…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…

DCIT, Dehradun vs. M/S. Al Mansoori Specialized Engineering Co. Llc, Dehradun

In the result the appeal of the revenue and cross objection filed by the assessee are dismissed

ITA 6587/DEL/2014[2011-12]Status: DisposedITAT Delhi27 Jun 2016AY 2011-12

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Al Mansoori Specialized Engineering Co. Llc, Circle-1, International Taxation, C/O. M/S. Nangia & Co. Cas, 3Rd Floor, Ncr Plaza, New Cantt Road, Vs. Aayakar Bhawan, 13A-Subhash Road, Dehradun Dehradun Pan:Aaaca9529M (Appellant) (Respondent)

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. P Dam Kanunjana, Sr. DR
Section 192Section 234BSection 44BSection 44DSection 9

…ed income of Rs. 14604309/-. Assessee preferred appeal before the ld CIT(A) who in turn held that that services rendered by the appellant has direct nexus with oil extraction and therefore following the decision of Hon’ble Delhi High court in case of OHM Ltd. 352 ITR 406 (Del), he held that gross receipt of the assessee shall be dealt with u/s 44BB of the Act and not characterized as fees for technical services or royalty. Against this order of the ld CIT(A) revenue has filed an appeal and assessee has filed cross objection. 5. Before us the ld DR relied upon the order of the ld Assessing Officer, however, it was…

ADIT, Dehradun vs. M/S. Fugro Geoteam As, Dehradun

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

…as, the distinction referred to above, according to the Income Tax Act, applies only since 1st April. 2011. 4. We, accordingly, refuse to admit the appeals. They are dismissed.” It is submitted that the Hon'ble Delhi High Court in case of OIT vs. OHM Limited 352 ITR 406 has given a similar finding as of decision of BJ Services Middle East limited (Supra). Relevant observations of the Hon'ble High Court are as under: “12. The second proviso to sub-section (1) of Section 44DA inserted by the Finance Act, 2010 w.e.f 01.04.2011 makes the position clear. Simultaneously a reference to Section 44DA was inserted in the…