How many judgments cite DIT v. Schlumberger Asia Services Ltd.?

82 judgments on BharatTax cite DIT v. Schlumberger Asia Services Ltd. (414 ITR 1), spanning 2015 to 2025.

Which sections of the Income Tax Act does DIT v. Schlumberger Asia Services Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 44BB, Section 144C(13), Section 145A, Section 194-I, Section 194J.

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).

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 44BB Section 144C(13)Section 145A Section 194-I Section 194J Section 115JB Section 144C(3)

Issues it is cited on

section 44da section 44bb section 44b section 44d economic adjustment section 255(4)section 115a section 92c(2)interest on refund section 92d far analysis working capital adjustment

Judgments citing DIT v. Schlumberger Asia Services Ltd.

DCIT (International Taxation), Dehradun vs. M/S. Smith International Inc., Dehradun

Accordingly, the appeal filed by the ld. Assessing Officer is dismissed

ITA 4077/DEL/2016[2012-13]Status: DisposedITAT Dehradun18 May 2021AY 2012-13

Bench: Shri Sudhanshu Srivastavaa N D Shri Prashant Maharishidcit, M/S.Smith International Inc. Circle : 2, Vs. C/O. Nangia & Co., International Taxation, 3Rd Floor, Ncr Plaza, Dehradun. Cantt. Road, Dehradun. Pan: Aahcs3148R (Appellant) (Respondent)

For Appellant: Shri Sanjay ShuklaFor Respondent: Shri Thakur Singh Mapwal

Section 44B

…f the lower authorities. On the merits, we find that the issue is squarely covered in favour of the assessee by the decision of Full Bench of Hon’ble Uttarakhand High Court in Director of Income Tax (International Taxation) Vs. Schlumberger Asia Services Ltd. 414 ITR 1 wherein it has been held that amount reimbursed to the assessee represent Service Tax paid is not an amount paid to assessee on account of provision of services in connection with exploration and production of mineral oil. Therefore, it would not form part of aggregate amount referred in Section 44BB(2) of the Act. Even otherwise the appeal of the…

C.I.T.I- Jodhpur vs. Smt. Kamla Goil

ITA/62/2014HC Rajasthan23 Mar 2021

Bank of India, Mumbai vs. Asst. CIT-2(1)(1), Mumbai

In the result, the appeal of the Assessing Officer is partly allowed in the terms indicated above

ITA 1767/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 Dec 2020AY 2015-16

Section 115Section 11JSection 143(3)Section 90Section 90(3)

…It is in this light that we have to see the impact of non-obstante clause in this provision. 16. Elaborating upon the nature of a non-obstante clause, a full bench of Hon’ble Uttarakhand High Court, in the case of DIT Vs Schlumberger Asia Services Ltd [(2019) 414 ITR 1 (Uttarakhand FB)], in an extended and profound discussion, has observed as follows: ………A "non obstante clause" is a legislative device which is usually employed to give overriding effect to certain provisions over some contrary provisions that may be found in the same enactment, that is to say, to avoid the operation and effect of all contrary prov…

M/S. Vantage International Management Co., Mumbai vs. DCIT (International Taxation), Circle-2, Dehradun

The appeal of the assessee is partly allowed

ITA 5170/DEL/2017[2014-15]Status: DisposedITAT Dehradun23 Nov 2020AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) M/S. Vantage International Vs Dcit Management Co. (International Taxation), C/O. Srbc & Associates Llp, Circle-2, Aayakar Bhawan, 14Th Floor, The Ruby, 29 13A, Subhash Road, Senapati Bapat Marg, Dadar Dehradun (West), Mumbai, Aadcv3089Q (Respondent) (Appellant) Appellant By Sh. M. P. Lohia, Ca, Sh. Sanjay Shukla, Ca Respondent By Sh. Naveen Chandra Upadhyaya, Sr. Dr Date Of Hearing 17.11.2020 Date Of Pronouncement 23.11.2020

Section 142(1)Section 143(2)Section 143(3)Section 144Section 144C(13)Section 234BSection 254Section 271(1)(c)Section 44B

…e us. 6. The Ld. AR submitted that the issue of taxability of reimbursement of service tax receipts is decided in favour of the assesses by the Full Bench of the Jurisdictional Hon’ble Uttarakhand High Court in case of DIT Vs. Schlumberger Asia Services Ltd. 414 ITR 1. 7. The Ld. DR relied upon the assessment order and the directions of the DRP. 8. We have heard both the parties and perused the material available on record. It is pertinent to note that in the present case, the service tax receipts are in the nature of reimbursement and does not involve element of profit in itself as the service tax is linked to…

DCIT (It)-3(1)(1), Mumbai vs. Jet Drilling (S) Pte. Ltd., Mumbai

In the result, appeal filed by the revenue for assessment year 2013-

ITA 1921/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 Jun 2020AY 2013-14

Bench: Shri G. Manjunatha (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 The Deputy Commissioner Of M/S Jet Drilling (S) Pte. Ltd., Income Tax (It)-3(1)(1), 1St Floor, Ajanta Executive 16Th Floor Room No. 1603, Centre , 8 Juhu Tara Road, Air India Building, Nariman Point, Vs. Juhu, Mumbai - 400064 Mumbai - 400021 Pan: Aabcj9895N (Appellant) (Respondent) Revenue By: Shri Jayant Jhaweri (Cit Dr) Assessee By : Shri Neeraj Agarwal (Ar) Date Of Hearing: 16/03/2020 Date Of Pronouncement: 11/06/2020

For Appellant: Shri Neeraj Agarwal (AR)For Respondent: Shri Jayant Jhaweri (CIT DR)

Section 143Section 145ASection 44B

…e aforesaid case the Tribunal after relying on the judgment of the Hon’ble High Court of Delhi in Mitchell Drilling International (P) Ltd. (2016) 380 ITR 130 (Del) and that of the Hon’ble Uttarakhand High Court in DIT Vs. Schlumberger Asia Service Ltd. (2009) 317 ITR 156 (Uttarakhand), had concluded that Service Tax received by the assessee was not to be included while computing its turnover under Sec. 44BB of the Act. In fact, the Tribunal while concluding as hereinabove had held as under:- "4. The contention of id AR was that service tax & not includicle in the gross receipts while computing profit u/s.44B of t…

DCIT(International Taxation)-3(3)(1), Mumbai vs. M/S. Nabors Drilling International Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1215/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Mar 2020AY 2014-15

Bench: Shri Laliet Kumar, Jm & Shri M.Balaganesh, Am & Deputy Commissioner Of Vs. M/S. Nabors Drilling Income Tax, (International Internationallimited Taxation)-3(3)(1) C/O. Nangia & Co Ca’S R.No.1630, 16Th Floor 1101, Tower-B, Peninsula Air India Building, Business Park, Ganpat Rao Nariman Point, Kadam Marg, Lower Parel Mumbai – 400 021 Mumbai - 400013 Pan/Gir No.Aadcn7265N (Appellant) .. (Respondent) Deputy Commissioner Of Vs. M/S. Jet Drilling(S) Pte.Ltd 1St Floor, Ajanta Executive Income Tax, (International Taxation)-3(3)(1) Centre, 8, Juhu Tara Road R.No.1630, 16Th Floor Juhu, Mumbai-400 064 Air India Building, Nariman Point, Mumbai – 400 021 Pan/Gir No.Aabcj9895N (Appellant) .. (Respondent) Deputy Commissioner Of Vs. M/S. Novodrill Limited Income Tax, (International C/O. Nangia & Co. Ca’S Taxation)-3(3)(1) 1101, Tower-B, Peninsula R.No.1630, 16Th Floor Business Park, Ganpat Rao Air India Building, Kadam Marg, Lower Parel Nariman Point, Mumbai – 400 013 Mumbai – 400 021 Pan/Gir No.Aadcn0630M (Appellant) .. (Respondent) आदेश / O R D E R Per Bench: These Appeals In Ita Nos. 1215/Mum/2019, 1216/Mum/2019, 1321/Mum/2019 & 1214/Mum/2019 For A.Yrs.2014-15 & 2015-16 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-57, Mumbai In Appeal Dated 27/12/2018, 28/12/2018 & 20/12/2018 Respectively (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) R.W.S. 144C(3) & 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 Respectively (Hereinafter Referred To As Act) Dated, 27/12/2016 27/12/2017, 08/02/2017 & 29/12/2016 Respectively By The Ld. Dy.Commissioner Of Income Tax(It)-3(3)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 194JSection 44B

…es for professional services or technical services and no TDS is required to be made on the service tax component under section 194J of the Act.” 6. Further, we find that the Uttarakhand High Court in the case of DIT vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) had held that customs duty, unlike amounts received towards reimbursement, would not be includible in the total turnover for computing profits u/s.44BB of the Act 7. When these were pointed to the learned Sr. Departmental Representative, he stated that the issue is covered. As the issue is squarely covered in favour of assessee, we…

Koras Marine Transport Co. Ltd, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 888/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Oct 2018AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Korea Marine Transport V. D.C.I.T (International Taxation) – 3(1)(2) Room No. 1605, 16Th Floor, Company Limited Air India Building, Nariman Point, C/O. Sea Horse Ship Agencies (P.) Ltd. Sea Horse House, 30/32, Mumbai – 400 021 Marzben Street, Ballard Estate, Mumbai – 400 001 Pan: Aacck 1101 F (Appellant) (Respondent) Assessee By : Shri Sandesh Desai Department By : Shri Manoj Kumar Singh

For Appellant: Shri Sandesh DesaiFor Respondent: Shri Manoj Kumar Singh

Section 143(3)Section 144C(5)Section 44BSection 44B(2)(i)

…to the contrary by him. We find that the issue involved in the present appeal is covered in favour of the assessee by the judgment of the Hon’ble High Court of Uttarakhand in the case of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was…

DCIT (It) 3(3)(1), Mumbai vs. Nabors Drilling Internaitonal Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2419/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Aug 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Aayakr Apila Sam./ Ita No. 2419/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2012-13) Dy. Commissioner Of Income Tax …… (Apilaaqai- / Appellant) (International Taxation)-3(3)(1), Mumbai Vs. M/S Nabors Drilling International Limited C/O Nangia & Co. (Ca) …… (P`%Yaqaai- / Respondent) Unit No. 1101, 11Th Floor, B Wing, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400 013 स्थायी लेखा िं./Pan No. Aadcn7265N अपीलाथी की ओर े / Appellant By : Shri Anand Mohan, Dr प्रत्यथी की ओर े / Respondent By : None ुनवाई की तारीख / Date Of Hearing: 30-08-2018 घोषणा की तारीख / Date Of Pronouncement : 30-08-2018 Aadosa / O R D E R Per Mahavir Singh, Jm:

For Appellant: Shri Anand Mohan, DRFor Respondent: None

Section 119Section 143(3)Section 145ASection 194JSection 44B

…s for professional services or technical services and no TDS is required to be made on the service tax component under section 194J of the Act.” 6. Further, we find that the Uttarakhand High Court in the case of DIT vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) had held that customs duty, unlike amounts received towards reimbursement, would not be includible in the total turnover for computing profits u/s.44BB of the Act 7. When these were pointed to the learned Sr. Departmental Representative, he stated that the issue is covered. As the issue is squarely covered in favour of assessee, we…

DCIT (It) 3(1)(2), Mumbai vs. Korean Marine Transport Co. Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 409/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Korea Marine Transport Co. Ltd. Deputy Commissioner Of Income C/O Sea Horse Ship Agencies P. Ltd , Tax (Int. Tax)- 3(1)(2), बिधम/ Mumbai Sea Horse House, 30/32, Vs. Marzben Street, Ballard Estate, Mumbai 400001 स्थामीरेखासं./ जीआइआयसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of M/S Korean Marine Transport Co. Ltd. Income Tax (Int. Tax)- 3(1)(2), Sea Horse House, 30/32, Adi Marzben बिधम/ Room No. 113, 1St Floor, Street, Ballard Eatate, Vs. Scindia House, Ballard Estate, Mumbai 400001 Mumbai-400038 स्थायीलेखासं./ जीआइआरसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) :

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R

Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

…to the contrary by him. We find that the issue involved in the present appeal is covered in favour of the assessee by the judgment of the Hon‟ble High Court of Uttarakhand in the case of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was…

Korea Marine Transport Co.Ltd, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 1025/MUM/2015[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R

Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

Baker Hughes Singapore, New Delhi vs. Addl. DIT, Dehradun

In the result, appeal of Assessee is allowed

ITA 5824/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jul 2018AY 2008-09

Bench: Shri S.K. Yadav & Shri B.R.R. Kumar

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. G.K. Dhall CIT (DR)

Section 44B

…the assessee’s appeal are allowed. 8. Respectfully following the above decision of ITAT and the decision of Hon'ble Uttarakhand High Court in the case of Director of Income Tax (International Taxation) and Another Vs. Schlumberger Asia Services Ltd. - [2009] 317 ITR 156, we direct the Assessing Officer to exclude service tax from the gross receipt for the purpose of determining the income under Section 44BB of the Income-tax Act, 1961. Accordingly, ground Nos. 3 & 4 of the assessee's appeal are allowed.” 15. Similarly the Hon'ble Delhi High Court in the case of Pr. CIT Vs Mitchell Drilling International Pvt. Lt…

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

In the result, appeal of the Revenue is dismissed

ITA 1067/DEL/2016[2012-13]Status: DisposedITAT Delhi08 Dec 2017AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

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. While coming to this conclusion, the Assessing Officer…

DDIT (It) 2(1), Navi Mumbai vs. Swiwer Offshore Pte Ltd, Mumbai

ITA 4994/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10

For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR

Section 254(1)Section 44B

…the activities of extraction/production of mineral oil section 44BB would not be applicable to it, that the provisions of section 44B would be applied as the assessee was engaged in shipping business.He relied upon the cases of Schlumberger Asia Services Ltd.(317 ITR 156), Manglore Refineries and Petrochemicals Ltd.(225taxman58)and Mitchell Drilling Internation -al(P.)Ltd.(380 ITR 130).He further argued that assessee could opt for lower taxes by opting for application of the provisions of section 44B.In that regard he referred to the case of Bosotto Brothers Limited(8 ITR 41).The DR supported the order of the FAA…

Swiwar Offshore Pte .Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

ITA 7939/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR

Section 254(1)Section 44B

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

In the result, appeal of the Revenue is dismissed

ITA 6537/DEL/2014[2011-12]Status: DisposedITAT Delhi20 Sept 2017AY 2011-12

Bench: Shri. G. D. Agrawal & Shri Amit Shukla

For Respondent: Shri Amit Arora, C.A

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…

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

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

ITA 6584/DEL/2014[2011-12]Status: DisposedITAT Delhi21 Mar 2017AY 2011-12

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

For Appellant: Sh. Anuj Arora, CIT DRFor Respondent: Sh. Amit Arora & Sh. Vishal Misra, CAs

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

…, it is evident that the ITAT decided the above issue in favour of the assessee following the decision of Hon'ble Jurisdictional High Court in the case of Director of Income Tax (International Taxation) and Another Vs. Schlumberger Asia Services Ltd. – [2009] 317 ITR 156 (Uttarakhand). No contrary decision of the Hon'ble Jurisdictional High ITA Nos. 6584 & 6588/Del/2014 25 CO No. 216/Del/2015 Baker Hughes Asia & Singapore Ltd. Court has been pointed out. In view of the above, we, respectfully following the above decision of Hon'ble Jurisdictional High Court and also the decision of ITAT in assessee’s own case…

DCIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Mumbai

In the result, the appeal of the Revenue and the cross-objection of the assessee both are dismissed

ITA 6585/DEL/2014[2011-12]Status: DisposedITAT Delhi08 Jul 2016AY 2011-12

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Smt. Beena A. Pillai Smt. Beena A. Pillaismt. Beena A. Pillai Smt. Beena A. Pillai

Section 44BSection 44DSection 9(1)(vi)

…ing it on to the government.” 10. From the above, it is evident that while deciding the above issue, Hon'ble Delhi High Court has concurred with the decision of Hon’ble High Court of Uttarakhand in the case of DIT Vs. Schlumberger Asia Services Ltd. – [2009] 317 ITR 156. No contrary decision has been 10 ITA-6585/Del/2014 & C.O.231/Del/2016 brought to our knowledge. We, therefore, respectfully following the above decision of Hon'ble Delhi High Court concur with the learned CIT(A) that service tax collected by the assessee will not form part of receipt for the purpose of computing income u/s 44BB of the Act. Grou…

Jet Drilling (S) Pte Ltd, New Delhi vs. Asst DIT (It) 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6439/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Jul 2016AY 2011-12

For Appellant: Shri Neeraj AgarwalaFor Respondent: Shri Alok Johri

Section 44B

…receipts in terms of Section 44BB(2) r.w.s.44BB(1). This order of the Hon’ble Delhi High Court is dated 28-9-2015 and it has already considered by earlier decision of Hon’ble Uttarakhand High Court in the case of DIT Vs. Schlumberger Asia Services Ltd. [2009] 317 ITR 156 as cited by ld. AR. 5. After the decision of Hon’ble Delhi High Court, ITAT Mumbai bench in the case of Oceaneering International GmbH, ITA No.1023/Mum/2014, order dated 6-11-2015 held that services tax is not includible while computing turn over u/s.44BB. 6. Respectfully following the decision of Hon’ble Delhi High Court in the case of Mitchell…

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

…t. 57. Ld Assessing Officer has considered the same as fees for technical services and ld DRP has confirmed the action of the ld Assessing Officer. Ld AR of the appellant submitted that this issue is covered by the decision of Hon’ble Uttrakhand High Court in 317 ITR 156 wherein it is held that custom duty being statutory levy shall not be included in gross receipt for the purpose of section 44BB of the Act. Ld DR relied on the orders of the ld Assessing Officer. 58. We have carefully considered the rival contentions. Hon’ble Uttrakhand High Court has dealt with the similar issue in DDIT V Schlumberger Asia Servi…

DDIT, New Delhi vs. M/S. Egis Bceom Intl. S.A., Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 422/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Feb 2016AY 2008-09

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 143(3)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-422/Del/2014 (ASSESSMENT YEAR-2008-09) DDIT, vs Egis BCEOM Intl. S.A., Circle-3(2), 12/6. Safforn Square, New Delhi Delhi Mathura Road, Faridabad-121003 PAN-AABCB7760L (APPELLANT) (RESPONDENT) Appellant by Ms. Rakhi Vimal, Sr.DR Respondent by None Date of Hearing 06.01.2016 Date of Pronouncement 08.02.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the Revenue assailing the correctness of the order dated 14.11.2013 of CIT(A)-XXIX, New Delhi…