DIT v. Schlumberger Asia Services Ltd.

414 ITR 1High Court2019#1398 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 366,470 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.

Commissioner of Income Taxe International Taxation vs. M/S B J Services Co Me Limited

The appeals are dismissed

ITA/22/2022HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 44

…ur of the assessee. While doing so, the Tribunal 3 relied upon the Full Bench judgment of this Court in DIT (International Taxation) & others vs. Schlumberger Asia Services Limited in ITA No. 40 of 2012, decided on 12.04.2019, also reported as (2019) 414 ITR 1 (Uttarakhand) (FB). 2. The Full Bench in the said judgment held that the amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in Clauses (a) and (b) of sub-section (2…

Commissioner of Income Tax vs. M/S Vantage International Management Co

The appeals are dismissed

ITA/7/2021HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 44

…ur of the assessee. While doing so, the Tribunal 3 relied upon the Full Bench judgment of this Court in DIT (International Taxation) & others vs. Schlumberger Asia Services Limited in ITA No. 40 of 2012, decided on 12.04.2019, also reported as (2019) 414 ITR 1 (Uttarakhand) (FB). 2. The Full Bench in the said judgment held that the amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in Clauses (a) and (b) of sub-section (2…

ACIT(It), Circle - 1(1), Kolkata vs. M/S. Cathay Pacific Airways Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2468/KOL/2018[2015-16]Status: DisposedITAT Kolkata06 Sept 2022AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2015-16 Assistant Commissioner Of M/S. Cathay Pacific Airways Income Tax (It), Circle-1(1), Limited Kolkata. C/O Pricewaterhouse-Coopers Vs. Ltd., Plot Y-14, Block-Ep, Sector-V, Salt Lake, Kolkata- 700091. (Pan: Aabcc5644E) (Appellant) (Respondent) Present For: Appellant By : Shri Amal Kamat, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate

For Appellant: Shri Amal Kamat, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush
Section 143(3)Section 44B

…l decisions which are listed below: (i) DIT Vs. Mitchell Drilling International Pvt. Ltd. (2016) 380 ITR 130 (Del.) ; ii) Islamic Republic of Iran Shipping Lines Vs. DCIT (2011) 46 SOT 101 (Mum. Trib.); iii) DIT Vs. M/s. Schlumberger Asia Service ltd. (2009) 317 ITR 156 (Uttarkhand HC); iv) Sundowner Offshore International (Bermuda) Ltd. Vs. ADIT (2015) 70 SOT 656 (Delhi Trib.); v) Orient Overseas Container Line Ltd. Vs. ADIT (2013) 60 SOT 196 (Mum. Trib.); 4 M/s. Cathay Pacific Airways Ltd., A.Y: 2015-16 vi) ACIT Vs. Transocean Offshore Deep Water Drilling Inc. (2009) 176 Taxman 122 (Delhi)(MAG); vii) Hanjin S…

Schlumberger Asia Services Ltd., Gurgaon vs. DDIT, Dehradun

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

Section 143(3)Section 44BSection 44DSection 9

…recision Energy Services Ltd vide ITA No. 5609/Del/2012, reversed the order of the AO. We find, the issue stands decided in favour of the assessee by the decision of the Hon’ble Uttarakhand High Court (Full Bench) in Assessee’s own case and Others reported in 414 ITR 1 wherein the Hon’ble High Court has held that amount reimbursed to the Assessee by ONGC representing service tax paid earlier by Assessee to the Government of India and not “on account of provision of services in connection with exploration and production of mineral oil”, would not form part of aggregate taxable amount as referred under section 44BB…

Transocean Offshore Deepwater Drilling Inc, Noida vs. DCIT, Circle- 2, International Taxation, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5896/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…urisdictional High Court in the case of CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265) in favour of the Department. However, subsequent to the said decision, Hon’ble Jurisdictional High Court in case of DIT(IT) Vs. M/s Schlumberger Asia Service Ltd (317 ITR 156) held that reimbursement of customs duty is not taxable, under the provisions of section 44BB of the Act. 11. In view of the foregoing submissions and decision of the Hon’ble Jurisdictional High Court and the Hon’ble High Court of Uttrakhand, we hereby hold that the reimbursements which are in the nature of material and fuel recharge are chargea…

Transocean Offshore International Venture Ltd., Noida vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5895/DEL/2017[2012-12]Status: DisposedITAT Dehradun28 Jan 2022AY 2012-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…urisdictional High Court in the case of CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265) in favour of the Department. However, subsequent to the said decision, Hon’ble Jurisdictional High Court in case of DIT(IT) Vs. M/s Schlumberger Asia Service Ltd (317 ITR 156) held that reimbursement of customs duty is not taxable, under the provisions of section 44BB of the Act. 11. In view of the foregoing submissions and decision of the Hon’ble Jurisdictional High Court and the Hon’ble High Court of Uttrakhand, we hereby hold that the reimbursements which are in the nature of material and fuel recharge are chargea…

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

In the result, the appeal of the Revenue is dismissed

ITA 6172/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Dec 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Narendra Singh J., CIT DR
Section 44BSection 44DSection 9Section 9(1)(vii)

…re, we note that assessee's contention is that that Ld. Assessing Officer has also erred on facts and in law in not following the decision of the jurisdictional High Court of Uttarakhand in Assessee's own cases DIT v. Schlumberger Asia Services Limited [2009] 317 ITR 156/ and CIT v. Schlumberger Asia Services Limited (ITA No. 58 of2006, Order dated 26-10-2007, in which it was held, that such reimbursement does not constitute income. These decisions have also been followed by the Hon'ble Tribunal in Assessee's own case ACIT ITA NO. 6063/Del./2010 v. Schlumberger Asia Services Limited, ITA No. 24 Schlumberger Asia…

DDIT, Dehradun vs. M/S. Smith International Inc., Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3909/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…levied on value of taxable services, collected by SII from its customer and deposited with the Government of India. 24. The issue under consideration has been recently adjudicated by the Uttarakhand High Court (Full Bench) in assessee’s own case and Others (414 ITR 1) wherein the Uttarakhand High Court on similar facts has held that amount reimbursed to the assessee by ONGC representing service tax paid earlier by assessee to the Government of India and not “on account of provision of services in connection with exploration and production of mineral oil”, would not form part of aggregate taxable amount as refer…

Smith International Inc., Mumbai vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3824/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…levied on value of taxable services, collected by SII from its customer and deposited with the Government of India. 24. The issue under consideration has been recently adjudicated by the Uttarakhand High Court (Full Bench) in assessee’s own case and Others (414 ITR 1) wherein the Uttarakhand High Court on similar facts has held that amount reimbursed to the assessee by ONGC representing service tax paid earlier by assessee to the Government of India and not “on account of provision of services in connection with exploration and production of mineral oil”, would not form part of aggregate taxable amount as refer…

ADIT, Dehradun vs. M/S. Smith International Inc., Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 4651/DEL/2013[2009-10]Status: DisposedITAT Dehradun10 Nov 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…levied on value of taxable services, collected by SII from its customer and deposited with the Government of India. 24. The issue under consideration has been recently adjudicated by the Uttarakhand High Court (Full Bench) in assessee’s own case and Others (414 ITR 1) wherein the Uttarakhand High Court on similar facts has held that amount reimbursed to the assessee by ONGC representing service tax paid earlier by assessee to the Government of India and not “on account of provision of services in connection with exploration and production of mineral oil”, would not form part of aggregate taxable amount as refer…

Smith International Inc., Mumbai vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 4561/DEL/2013[2009-10]Status: DisposedITAT Dehradun10 Nov 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D

…levied on value of taxable services, collected by SII from its customer and deposited with the Government of India. 24. The issue under consideration has been recently adjudicated by the Uttarakhand High Court (Full Bench) in assessee’s own case and Others (414 ITR 1) wherein the Uttarakhand High Court on similar facts has held that amount reimbursed to the assessee by ONGC representing service tax paid earlier by assessee to the Government of India and not “on account of provision of services in connection with exploration and production of mineral oil”, would not form part of aggregate taxable amount as refer…

DCIT (International Taxation), Dehradun vs. M/S. Sundowner Offshore International (Bermuda) Ltd., Dehradun

In the result, appeal of the Revenue is dismissed

ITA 4298/DEL/2016[2013-14]Status: DisposedITAT Dehradun21 Sept 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4298/Del/2016 : Asstt. Year : 2013-14 Dcit(International Taxation), Vs Sundowner Offshore Circle-2, International (Bermuda) Ltd., Dehradun C/O Nangia & Co., 3Rd Floor, Ncr Plaza, New Cantt. Road, Dehradun (Appellant) (Respondent) Pan No. Aahcs0550M Assessee By : Sh. Amit Arora, Ca Revenue By : Sh. T.S. Mapwal, Sr. Dr Date Of Hearing: 17.09.2021 Date Of Pronouncement: 21.09.2021

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 143(3)Section 44B

…t statutory charges cannot form part of the amount considered for the purpose of deemed profit under section 44BB; and in support reliance was placed on the judgment of the Hon'ble Uttarakhand High Court in the case of DIT vs. Schlumberger Asia Services Ltd., 317 ITR 556. Further, reliance was also placed on various orders of Delhi Benches of ITAT. However, the Assessing Officer after detailed discussion held that entire receipts including on account of service tax is to be taken into account to determine the deemed profit of the assessee under section 44BB. He also for coming to this conclusion, relied upon anot…

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

…in favour of the assessee by the decision of the honourable Uttarakhand High court in Director of Income-tax International Taxation Vs Schlumberger Asia Services Ltd [2019] 104 taxmann.com 353 (Uttarakhand) (FB)/[2019] 264 Taxman 108 (Uttarakhand) (FB)/[2019] 414 ITR 1 (Uttarakhand) (FB) wherein it has been held that Amount reimbursed to assessee (service provider) by ONGC (service recipient), representing service tax paid earlier by assessee to Government of India, and not being an amount paid to assessee on account of provision of services in connection with exploration and production of mineral oil, would not…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…

Mi Overseas Ltd., New Delhi vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…o the assessee it is not chargeable to tax u/s 44BB of the income tax act. Both the parties agreed that this issue is squarely covered in favour of the assessee by the decision of the honourable jurisdictional High Court in DIT V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils, and was not required to be included in th…