Dy. DIT (IT) v. Technip Offshore Contracting BV

228 ITR 112High Court1997#6915 most cited

What is Dy. DIT (IT) v. Technip Offshore Contracting BV authority for?

Government receipts, including various types of taxes received by an assessee, are consistently held to be taxable receipts.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

Dy. DIT (IT) v. Technip Offshore Contracting BV · taxable receipts · government receipts · excise duty · central sales tax · local sales tax · surcharge · luxury tax · royalty · export duty · service tax

Judgments citing Dy. DIT (IT) v. Technip Offshore Contracting BV

Sherwater Geoservices Ltd. India Project Office, Dehradun vs. Aict, International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sanjay Aggarwal, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…eld similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT Jagdish Prasad Nigam [1997] 228 ITR 112 (All) Excise Duty Mohan Shramic Udyog Ltd. [2006] 154 TAXMAN Central Sales Tax and Local Sales 266 (ALL) Poddar Projects [2012] 28 Taxmann.Com 94 Surcharge is part 5 Shearwater Geoservices Ltd. (CAL) of rent UP Hotels [2013] 35 taxmann.com 565 Luxury Tax (Allahabad) Kunjpura Kiln [1982] 9 Taxman 173 (P&H) Royalty (payable to government) Rampur D…

Saexploration Inc India Projects Office, Dehradun vs. Assistant Commissioner of Income Tax (International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 5/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Taran Preet Singh, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…eld similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT Jagdish Prasad Nigam [1997] 228 ITR 112 (All) Excise Duty Mohan Shramic Udyog Ltd. [2006] 154 TAXMAN Central Sales Tax and Local Sales 266 (ALL) Poddar Projects [2012] 28 Taxmann.Com 94 Surcharge is part 5 Saexploration INC (CAL) of rent UP Hotels [2013] 35 taxmann.com 565 Luxury Tax (Allahabad) Kunjpura Kiln [1982] 9 Taxman 173 (P&H) Royalty (payable to government) Rampur Distillery…

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

…hand H.C.); ii) China Shipping Container Lines (Hong Kong) Co. Ltd. Vs. Asst. DIT(International Taxation) (2014) 29 ITR(T) 673 (Mum. Trib.); iii) Dy. DIT (IT) Vs. Technip Offshore Contracting BV (2009) 29 SOT 33 (Del.); iv) Jagdish Prasad Nigam Vs. CIT (1997) 228 ITR 112 (All); v) CIT Vs. Ensco Maritime Ltd. (2009) 317 ITR 14 (Uttaranchal); vi) ACIT (OSD) s. Halliburton Offshore Services (2011) 11 taxmann.com 134 (Del.); vii) CIT Vs. Halliburton Offshore Services Inc. (2008) 300 ITR 265 (Uttaranchal); viii) CIT Vs. R & B Falcon Drilling Co. (2011) 338 ITR 152 (Uttaranchal); ix) Authority for Advance Rulings (Inco…

DCIT, Circle- II, Intl. Taxation, Dehradun vs. R & B Falcon (A) Pty Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4642/DEL/2017[2013-14]Status: DisposedITAT Dehradun24 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: 6 ITA No.4641, 4642.Del.2017 R & B Falcon (A) PTY LTD. CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

DCIT, Circle- II, Intl. Taxation, Dehradun vs. R & B Falcon (A) Pty Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4641/DEL/2017[2012-13]Status: DisposedITAT Dehradun24 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: 6 ITA No.4641, 4642.Del.2017 R & B Falcon (A) PTY LTD. CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

DCIT, Circle- 1, International Taxation, Dehradun vs. Transocean Offshore Deepwater Drilling Inc, Dehradun

In the result, appeal of the revenue is dismissed

ITA 6175/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…taxes or government receipts (that were received by the assessee during the relevant PY) 5 ITA No.6174, 6175.Del.2017 Transocean Offshore that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

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

In the result, appeal of the revenue is dismissed

ITA 6174/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Nov 2021AY 2012-13

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…taxes or government receipts (that were received by the assessee during the relevant PY) 5 ITA No.6174, 6175.Del.2017 Transocean Offshore that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

DCIT, Circle- I, Intl. Taxation, Dehradun vs. Deepwater Pacific 1 Inc., Dehradun

In the result, appeal of the revenue is dismissed

ITA 6001/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S.Jangpangi, CIT-DR
Section 44B

…xes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: 6 ITA No.6001.Del.2017 Deepwater Pacific 1 Inc. CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

DCIT, Circle- II, (International Taxation), Dehradun vs. Sundowner Offshore International (Bermuda) Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4643/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 44B

…ts have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154…

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

In the result, appeal of the revenue is dismissed

ITA 4653/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. Narendra Singh Jangpangi, CIT- DR
Section 44B

…have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to ITA No.4653.Del.2017…

DCIT, Circle-II, Intl. Taxation, Dehradun vs. Triton Holdings Ltd., Dehraduna

In the result, appeals of the revenue are dismissed

ITA 4640/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

…have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part 8 ITA No.4639, 4640.Del.2017 M/s. Triton Holdings Limited Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj…

DCIT, Circle-II, Intl. Taxation, Dehradun vs. Triton Holdings Ltd., Dehraduna

In the result, appeals of the revenue are dismissed

ITA 4639/DEL/2017[2012-13]Status: DisposedITAT Dehradun12 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

…have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part 8 ITA No.4639, 4640.Del.2017 M/s. Triton Holdings Limited Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj…

The ACIT, Kochi vs. M/S.Kunnel Engineers & Contractors P. Ltd, Kochi

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

…n the case of Real Image Media Technology Pvt. Ltd. (2008) (114 ITD 573). The Assessing Officer rejected the claim of the assessee. The Assessing Officer relied on the judgment of the Allahabad High Court in the case of Jagdish Prasad Nigam Vs. CIT (1997) (228 ITR 112), wherein it was held that excise duty collected from customers as part of price of goods will have to be treated as trading receipts and brought to tax following the judgment of the Supreme Court in the case of Chowranghee Sales Bureau Pvt. Ltd. Vs. CIT (87 ITR 542). According to the Assessing Officer, the service tax is also a trading receipt…

JCIT (International Taxation), Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

In the result, all these appeals of the Revenue are dismissed

ITA 708/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(3)Section 144CSection 44B

…s have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax and Local Sales Udyog Ltd Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part of Rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 15…

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

ITA 3889/DEL/2010[2007-08]Status: DisposedITAT Delhi09 Dec 2016AY 2007-08

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

For Appellant: Sh. Amil Arora, C.AFor Respondent: Sh. Anuj Arora, CIT/DR
Section 143(3)Section 144CSection 234BSection 271BSection 44BSection 9(1)(vii)

…s and is as such liable to be assessed to income tax. Since then the courts have consistently held similarly for all kinds taxes or government receipts (that were received during the relevant PY) that these are taxable receipts: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Excise Duty Nigam [2006] 154 TAXMAN 266 (ALL) Mohan Central Sales Tax and Shramic Udyog Ltd Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Surcharge is part of Projects Rent [2013] 35 taxmann.com 565 (Allahabad) UP Luxury Tax Hotels [1982] 9 Taxman 173 (Punj_Har) Kunjpura Royalty (payable to Kiln government) [2006] 154…

ADIT, Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

In the result, the appeal of the Department is partly allowed

ITA 1048/DEL/2014[2010-11]Status: DisposedITAT Delhi29 Apr 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11 Adit Vs R & B Falcon (A) Pty Ltd., International Taxation, 1St Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (Pan: Aaccr5345Q) (Appellant) (Respondent) Appellant By: Shri Anuj Arora, Cit Dr Respondent By: Shri Amit Arora, Ca Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri Anuj Arora, CIT DRFor Respondent: Shri Amit Arora, CA
Section 234BSection 44B

…t were received by the assessee during the relevant PY) that these are taxable receipts and he relied on the following judicial pronouncements: CITATION CITATION CITATION CITATION TAX / RECEIPT TAX / RECEIPT TAX / RECEIPT TAX / RECEIPT Excise Duty [1997] 228 ITR 112 (All) Jagdish Prasad Nigam [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax and Udyog Ltd Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Surcharge is part of Rent Projects I.T.A. No. 1048/Del/2014 Assessment Year 2010-11 [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln…

Dy. DIT (IT) v. Technip Offshore Contracting BV (228 ITR 112) — Cited in 16 Judgments | BharatTax