DIT v. Schlumberger Asia Services Ltd.

414 ITR 1High Court2019#1407 most cited

What is DIT v. Schlumberger Asia Services Ltd. authority for?

Service tax paid to the Government of India is not 'on account of' the provision of services for mineral oil exploration and production, and thus does not form part of the aggregate taxable amount under Section 44BB(2)(a) and (b).

82

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Schlumberger Asia Services Ltd. · section 44BB · service tax · mineral oil business · aggregate taxable amount · presumptive income · 'on account of' definition · exploration and production services · Uttarakhand High Court Full Bench

Sections most often in play

Section 143(3)Section 44BBSection 144C(13)Section 145ASection 194-ISection 194JSection 115JBSection 144C(3)

Issues it is cited on

section 44dasection 44bbsection 44bsection 44deconomic adjustmentsection 255(4)section 115asection 92c(2)interest on refundsection 92dfar analysisworking capital adjustment

Judgments citing DIT v. Schlumberger Asia Services Ltd.

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) RANGE 3(2)(2), MUMBAI

ITA 6705/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Dec 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 143(3)Section 172Section 44B

…agreement with this view expressed by the Delhi High Court in which identical question had arisen. 5. In the result, Income Tax Appeal is dismissed. 17. Full Bench of Hon'ble High Court of Uttarakhand in case of DIT v. Schlumberger Asia Services Ltd. [2019] 414 ITR 1 (Uttarakhand) (FB) held that service tax paid earlier by the assessee to Government of India is not on account of provision of services in connection with exploration and production of mineral oil, hence would not form part of aggregate taxable amount referred to in clauses (a) and (b) of sub-section(2) of section 44BB Relevant extract of the ruli…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…[2020] 424 ITR 265 emphasized that S.80P,\nbeing a benevolent provision, must be liberally construed and deduction cannot be denied\non hyper-technical grounds.\n8.3.3 The Hon'ble Supreme Court in CIT v. Mysore District Central Co-operative\nBank Ltd. [2019] 414 ITR 1 further laid down that co-operative societies engaged in\nproviding credit facilities to their members are fully entitled to deduction u/s 80P(2)(a)(i),\nirrespective of their classification, so long as their activities are confined to their\nmembers.\n8.4 On the facts of the present case, the assessee is a duly registered co-operative society\neng…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…[2020] 424 ITR 265 emphasized that S.80P,\nbeing a benevolent provision, must be liberally construed and deduction cannot be denied\non hyper-technical grounds.\n8.3.3 The Hon'ble Supreme Court in CIT v. Mysore District Central Co-operative\nBank Ltd. [2019] 414 ITR 1 further laid down that co-operative societies engaged in\nproviding credit facilities to their members are fully entitled to deduction u/s 80P(2)(a)(i),\nirrespective of their classification, so long as their activities are confined to their\nmembers.\n8.4 On the facts of the present case, the assessee is a duly registered co-operative society\neng…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…[2020] 424 ITR 265 emphasized that S.80P,\nbeing a benevolent provision, must be liberally construed and deduction cannot be denied\non hyper-technical grounds.\n8.3.3 The Hon'ble Supreme Court in CIT v. Mysore District Central Co-operative\nBank Ltd. [2019] 414 ITR 1 further laid down that co-operative societies engaged in\nproviding credit facilities to their members are fully entitled to deduction u/s 80P(2)(a)(i),\nirrespective of their classification, so long as their activities are confined to their\nmembers.\n8.4 On the facts of the present case, the assessee is a duly registered co-operative society\neng…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 243/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

…2020] 424 ITR 265 emphasized that S.80P,\nbeing a benevolent provision, must be liberally construed and deduction cannot be denied\non hyper-technical grounds.\n\n8.3.3 The Hon'ble Supreme Court in CIT v. Mysore District Central Co-operative\nBank Ltd. [2019] 414 ITR 1 further laid down that co-operative societies engaged in\nproviding credit facilities to their members are fully entitled to deduction u/s 80P(2)(a)(i),\nirrespective of their classification, so long as their activities are confined to their\nmembers.\n\n8.4 On the facts of the present case, the assessee is a duly registered co-operative society\ne…

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. WESTERN GECO INTERNATIONAL LIMITED, HARYANA

The Appeal of the Revenue is dismissed

ITA 141/DDN/2024[2022-23]Status: DisposedITAT Dehradun31 Jul 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 141/Del/2024 (A.Y 2021-22)

Section 143(3)Section 44BSection 44DSection 9(1)(vii)

…1 ITA No. 141/DDN/2024 ACIT vs. Western Geco International Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN/ NEW DELHI”] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 141/DEL/2024 (A.Y 2021-22) Assistant Commissioner of Vs Western Geco International Income Tax, Limited Aaayakr Bhawan 13-A, 14th Floor, Tower-C, Building Subhash Road, Dehradun, No. 10, DLF Cyber City, Uttarakhand Phase-2, Gurgaon, Haryana PAN: AAACW4324J Appellant Respondent Assessee by Sh. Salil Kapoor, Ms.Ananya Kapoor, Advs and Sh. ShivamYadav, Adv Revenue by…

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

ITA 6714/DEL/2017[2014-15]Status: DisposedITAT Dehradun07 May 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…entatives of both the sides have agreed that the same is squarely covered in favour of the assessee by the 4 decision of the Hon’ble Uttarakhand High Court in the case of Director of Income-tax International Taxation Vs. Schlumberger Asia Services Ltd. [2019] 414 ITR 1, wherein it was held that the amount reimbursed to assessee (service provider) by ONGC (service recipient), representing service tax paid earlier by assessee to Government of India, not being an amount paid to assessee on account of providing services and facilities in connection with prospecting for, or extraction or production of, mineral oils in…

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

ITA 6171/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…entatives of both the sides have agreed that the same is squarely covered in favour of the assessee by the 4 decision of the Hon’ble Uttarakhand High Court in the case of Director of Income-tax International Taxation Vs. Schlumberger Asia Services Ltd. [2019] 414 ITR 1, wherein it was held that the amount reimbursed to assessee (service provider) by ONGC (service recipient), representing service tax paid earlier by assessee to Government of India, not being an amount paid to assessee on account of providing services and facilities in connection with prospecting for, or extraction or production of, mineral oils in…

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

ITA 6026/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

…entatives of both the sides have agreed that the same is squarely covered in favour of the assessee by the 4 decision of the Hon’ble Uttarakhand High Court in the case of Director of Income-tax International Taxation Vs. Schlumberger Asia Services Ltd. [2019] 414 ITR 1, wherein it was held that the amount reimbursed to assessee (service provider) by ONGC (service recipient), representing service tax paid earlier by assessee to Government of India, not being an amount paid to assessee on account of providing services and facilities in connection with prospecting for, or extraction or production of, mineral oils in…

ACIT, CIRCLE- II, INTERNATIONAL TAXATION , DEHRADUN vs. WEATHERFORD OIL TOOLS M.E. LTD., DEHRADUN

ITA 5696/DEL/2018[2015-16]Status: DisposedITAT Dehradun28 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

WEATHERFORD OIL TOOLS ME LTD.,DEHRADUN vs. ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN

ITA 5647/DEL/2018[2015-16]Status: DisposedITAT Dehradun28 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN vs. WEATHERFORD OIL TOOLS M.E. LTD., DEHRADUN

ITA 417/DEL/2018[2014-15]Status: DisposedITAT Dehradun28 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

WEATHERFORD OIL TOOLS M.E. LTD.,NOIDA vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

ITA 7848/DEL/2017[2014-15]Status: DisposedITAT Dehradun28 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LTD., DEHRADUN

ITA 7477/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

WEATHERFORD OIL TOOLS M E LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

ITA 7334/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

…nch’s order in assessee’s case itself for A.Y. 2012-13 (supra) has already considered and decided the instant issue against the department going by DIT Vs. Mitchell Drilling International (P.) Ltd. (2016) 380 ITR 130 and DIT Vs. Schlumber Asia Services (2019) 414 ITR 1 (Uttarakhand) that service tax does not partake the character of a revenue receipt. We thus reject the Revenue’s instant latter substantive ground in very terms. So as the outcome of the instant cross appeal ITA No. 7477/Del/2017 which is hereby declined. A.Y. 2014-15 ITA No. 417/Del/2018 (Revenue’s cross appeal) 12. Coming to the assessee’s appe…

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DCIT(INT. TAXATION)RANGE-3(2)(2), MUMBAI

ITA 802/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Apr 2025AY 2022-23

Bench: Shri Pawan Singh & Ms. Padmavathy S

For Appellant: Shri Abdul Kadir Jawadwala ARFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(13)Section 145ASection 153Section 254(1)Section 44B

…agreement with this view expressed by the Delhi High Court in which identical question had arisen. 5. In the result, Income Tax Appeal is dismissed. 17. Full Bench of Hon'ble High Court of Uttarakhand in case of DIT v. Schlumberger Asia Services Ltd. [2019] 414 ITR 1 (Uttarakhand) (FB) held that service tax paid earlier by the assessee to Government of India is not on account of provision of services in connection with exploration and production of mineral oil, hence would not form part of aggregate taxable amount referred to in clauses (a) and (b) of sub-section(2) of section 44BB Relevant extract of the ruli…

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

…agreement with this view expressed by the Delhi High Court in which identical question had arisen.\n5. In the result, Income Tax Appeal is dismissed.\n17. Full Bench of Hon'ble High Court of Uttarakhand in case of DIT v. Schlumberger Asia Services Ltd. (2019) 414 ITR 1 (Uttarakhand) (FB) held that service tax paid earlier by the assessee to the Government of India is not on account of provision of services in connection with the exploration and production of mineral oil, hence would not form part of aggregate taxable amount referred to in clauses (a) and (b) of sub-section(2) of section 44BB Relevant extract of t…

Commissioner Of Income Tax vs. BAKER HUGHES ASIA PACIFIC LIMITED

Appeal is disposed of

ITA/30/2015HC Uttarakhand10 Feb 2025

Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ASHISH NAITHANI

Section 234BSection 260Section 44B

…h Court, in Mitchell Drilling International Pvt. Ltd. (2016) 380 ITR 130 (Delhi), more so when the Division Bench of the Delhi High Court has taken a view similar to that of a Division Bench of this Court in M/s Schlumberger Asia Services Ltd. (2009) 317 ITR 156. As the revenue has not been able to show just cause for this Court to take a different view, we see no reason to differ with the Division Bench judgment of the Delhi High Court that reimbursement of service tax is not an amount paid to the assessee on account of providing services and facilities in connection with the prospecting for, or…

SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

ITA 4700/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jan 2025AY 2021-22
Section 143(3)Section 145ASection 270ASection 44B

…l agreement with this view expressed by the Delhi High Court in which identical question had arisen. 5. In the result, Income Tax Appeal is dismissed. 17. Full Bench of Hon'ble High Court of Uttarakhand in case of DIT v. Schlumberger Asia Services Ltd. [2019] 414 ITR 1 (Uttarakhand) (FB) held that service tax paid earlier by the assessee to Government of India is not on account of provision of services in connection with exploration and production of mineral oil, hence would not form part of aggregate taxable amount referred to in clauses (a) and (b) of sub-section(2) of section 44BB Relevant extract of the rulin…

DCIT,CIRCLE-5(1)(1), AAYAKAR BHAWAN vs. COFFER CONSTRUCTION TECHNOLOGY PVT. LTD., TARDEO

ITA 3046/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Mihir Naniwadekar & Shri Rohan Deshpande, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 115JSection 3(4)Section 43(1)

…the ld. CIT(A) and reiterated its claim of depreciation. It was strongly contended that the waiver of loan being capital receipt is not taxable. Strong reliance was placed on the decision of the Hon'ble Supreme Court in the case of Mahindra & Mahindra (2018) 414 ITR 1 (SC). 5.1. After considering the facts and submission, the ld. CIT(A) was of the opinion that re-working of depreciation based on the re-worked cost of acquisition and adding the depreciation of earlier years in the current assessment year is not an acceptable proposition as the taxable income of the assessee is required to be worked out for each…

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