J Ray McDermott Eastern Hemisphere Ltd. v. Joint Commissioner of Income-tax-Special Range 21, Mumbai

39 SOT 240Income Tax Appellate Tribunal2010#20717 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Judgments citing J Ray McDermott Eastern Hemisphere Ltd. v. Joint Commissioner of Income-tax-Special Range 21, Mumbai

Saab Technologies B.V.(Formerly Known S, Kolkata vs. D.C.I.T., International Taxation, Circle-2(1), Kolkata

In the result, ITA No. 153/KOL/2022 is allowed

ITA 153/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Apr 2024AY 2018-2019

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

Section 143(3)Section 144C

…in the earlier part of this order.” (Emphasis supplied) • The appellant further relies on the following decisions which have upheld this principle: a) J Ray McDermott Eastern Hemisphere Ltd. v. Joint Commissioner of Income-tax-Special Range 21, Mumbai (2010) 39 SOT 240 (MUM) Page 7 of 22 I.T.A. No.: 153/KOL/2022 Assessment Year: 2018-19 Saab Technologies B.V (Formerly known as Holland Institute of Traffic Technology B.V.). “19. Having held that the aggregation of time on various contracts in India is not required, this is nevertheless to be examined whether time spent on a specific contract is more than nine m…

DCIT, New Delhi vs. M/S. Technip France Sas, Gurgaon

In the result, appeal is dismissed

ITA 724/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judicialmember Assessment Year: 2011-12

Section 144C(5)Section 44BSection 44DSection 9(1)(vii)

…nceived, as, the date on which the invoice is raised is not decisive for determining the duration of the PE in India. For such proposition, he relied upon a decision of the Coordinate Bench in case of M/s. J. Ray McDermott Eastern Hemisphere Ltd. Vs. JCIT , 39 SOT 240. 13. Proceeding further, he submitted, services rendered by the assessee cannot be treated as FTS under Article 13(4) of the Tax Treaty. He submitted, the protocol to the India – France Treaty provides that if under any convention, agreement or protocol signed after 01.09.1989 between India and a third State, which is a member of OECD, India li…

Telenor Asa, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1307/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Aug 2021AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1307/Del/2015 : Asstt. Year : 2010-11 Telenor Asa, Vs Dcit, C/O Vaish Associates Advocates, Circle-Gurgaon, Intl. Taxation, 1St Floor, Mohandev Building, 13, New Delhi-110002 Tolstoy Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadct5705F Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Dr. Prabha Kant, Cit Dr Date Of Hearing: 03.06.2021 Date Of Pronouncement: 12.08.2021

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Dr. Prabha Kant, CIT DR
Section 143(3)Section 234B

….: 130 TTJ 417 (Mum ITAT) - Valentine Maritime (Gulf) LLC vs. ACIT 45 SOT 359 (Mum ITAT) - DCIT vs. J. Ray McDerrmott Eastern Hemisphere Limited: (2012) 54 SOT 363 (Mum ITAT) - referred earlier order of the Tribunal for same assessment year reported in (2010) 39 SOT 240 - Kreuz Subsea Pte. Ltd. vs. DDIT: 69 SOT 368 (Mumbai ITAT) 34 Telenor ASA In the present case too, the activities carried out by the appellant in the capacity of a non-exclusive service provider to Unitech Wireless on need basis, cannot, in our respectful submission, be held to be interlaced/ have commercial coherence. The appellant, had alterna…

M/S. Linklaters, Mumbai vs. DDIT (I.T) - 3(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3250/MUM/2006[2002-2003]Status: DisposedITAT Mumbai16 Apr 2019AY 2002-2003

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar

…ention, learned Sr. Counsel relied upon the following decisions:– i) Clifford Chance v/s DCIT, [2002] 82 ITD 106 (Mum.); ii) ADIT v/s Valentine Maritime(Mauritius) Ltd. [2011] 45 SOT 34 (Mum); and iii) J Ray McDermott Eastern Hemisphere Ltd. v/s JCIT, [2010] 39 SOT 240 (Mum.); 7. The learned Departmental Representative submitted, neither before the Assessing Officer nor before learned Commissioner (Appeals), the assessee has furnished proper documentary evidences to prove that Shri Narayan Iyar has not rendered any services in India during the alleged period of his vacation. He submitted, absence of necessary a…