McDermott ETPM v. Deputy Commissioner of Income Tax

92 ITD 385Income Tax Appellate Tribunal2005#10794 most cited

What is McDermott ETPM v. Deputy Commissioner of Income Tax authority for?

Income is deemed to accrue or arise in India only to the extent it is reasonably attributable to operations carried out within India, as mandated by Explanation 1(a) to Section 9(1)(i) of the Income Tax Act. The word 'shall' in this explanation signifies a legislative command.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2023.

Also referred to as

McDermott ETPM v. Deputy Commissioner of Income Tax · 92 ITD 385 · Section 9(1)(i) · Explanation 1(a) · income attributable to operations in India · international taxation · accrual of income · legislative mandate

Judgments citing McDermott ETPM v. Deputy Commissioner of Income Tax

Atomstroyexport, Mumbai vs. DCIT (It)Circle -1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 575/MUM/2023[2020-2021]Status: DisposedITAT Mumbai12 Dec 2023AY 2020-2021

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Kumar Sharma, CIT-DR
Section 143(3)Section 234ASection 234BSection 44B

…mineral oil but these were a measure of simplification providing for determination of income of such taxpayers at 10 per cent of the aggregate of a certain amount … 9. Similarly the Mumbai D-Bench of the Tribunal in the case of Mcdermott ETPM Inc. v. Dy. CIT 92 ITD 385 held as follows: "This the assessee can be charged only in accordance with section 9, is undisputed. And as per Explanation 1( a) to section 9(1)(i), where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrues for arise in Indi…

Mc Dermott Eastern Hemisphere Td ( Formelry Known As J. Ray Mc Dermott Eastern Hemisphere Ltd), Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 7855/MUM/2011[2008-09]Status: DisposedITAT Mumbai06 May 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J Ray Mcdermott Eastern Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8720/MUM/2010[2004-05]Status: DisposedITAT Mumbai06 May 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8718/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 May 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8717/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 May 2016AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2227/MUM/2009[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2226/MUM/2009[2000-2001]Status: DisposedITAT Mumbai06 May 2016AY 2000-2001

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

M/S. J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. The ACIT It 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2309/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

J.Ray Mc Dermott Eastern Hemisphere Ltd vs. The Jdit (It) 4

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 5302/MUM/2004[2000-01]Status: DisposedITAT Mumbai06 May 2016AY 2000-01

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…D 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with s. 9, is undisputed, and as per Expln. (a) to s. 9(1)(i), 56 J. Ray Mc Dermott where part of the operations of business are carried out outside India, only part of the income reasonably attributable to operations carried on in India shall be deemed to accrue or a…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09
Section 143(2)Section 234BSection 44BSection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 DDIT, Circle-2(2), New Delhi Vs. M/s. Scorpion Courageous Ltd., C/o- M. Lal & Associates, L-107, 2nd Floor, Lajpat Nagar-II, Gate No. 2, 1st Floor, New Delhi. GIR/PAN : AAKCS9967K (Appellant) (Respondent) And C.O. No. 59/Del/2013 [In ITA No. 4619/Del/2012] Assessment Year: 2008-09 M/s. Scorpion Courageous Ltd., Vs. DDIT, Circle-2(2), New Delhi C/o- SRBC & Associates, 16th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar West, Mumbai. GIR/PAN : AAKCS9…

McDermott ETPM v. Deputy Commissioner of Income Tax (92 ITD 385) — Cited in 10 Judgments | BharatTax