McDermott International Inc. v. DCIT

49 ITD 590Income Tax Appellate Tribunal1994#20964 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2022.

Judgments citing McDermott International Inc. v. DCIT

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)

…aradigm Geophysical Pvt. Ltd. [2008] 117 TTJ 812 (Delhi) 6. Lloyd Helicopters International Pty Ltd. [2001] 249 ITR 162 7. Seabird Exploration FZ LLC [2010] 320 ITR 286 8. Wavefield Inseis Asa [2009] 320 ITR 290 9. McDermott International Inc. Vs. DCIT [1994] 49 ITD 590 (Delhi) 10. Oil and Natural Gas Corporation Ltd. VS. CIT, 376 ITR 306 (SC) 11. Louis Dreyfus Armateures SAS Vs. ADIT, 54 taxmann.com 366 (Delhi) 12. Pride Offshore International LLC Vs. ADIT, 59 taxmann.com 23 (Delhi) 13. ADIT Vs. International Technical Services LLC, 71 taxmann.com 351 (Delhi) 14 AY: 2011-12 14. Iranian Offshore Engineering & C…

Deputy Commissioner of Income-Tax, New Delhi vs. Pgs Geophysical As, Gurgaon

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 1401/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jan 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Amit Bablani, CA and Shri Sahil Gupta, CAFor Respondent: Shri G.K. Dhall, CIT(DR)

Section 115ASection 143(3)Section 144C(13)Section 44BSection 44DSection 9

…r Publication ITA No.- 1401/Del/2015. (AM) (JM) M/s PGS Geophysical AS. oils. • In this regard, reliance is also placed on the following judicial precedents: Micoperi SPA Milano vs DCIT (2002) (82 ITD 369) (Mum); - McDermott International Inc vs DCIT (1994) (49 ITD 590) (Del) - Bourbon Offshore Asia Pte Ltd (2011) (337 ITR 122) (AAR); - Spectrum Geo Ltd (2012) (346 ITR 422) (AAR); - Wavefield Inseis ASA (2010) (230 CTR 106) (AAR); - Lloyd Helicopters Pty Ltd (2001) (249 ITR 162) (AAR) - - Pride Offshore International LLC vs ADIT (2015) (59 taxmann.com 23) (Delhi - Trib) Valentine Maritime Gulf LLC vs ADIT (2017)…

DCIT, New Delhi vs. M/S. Technip Uk Ltd., Mumbai

In the result, the cross objection is allowed

ITA 1116/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Dec 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2010-11]

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri G. K. Dhall, CIT-DR

Section 44BSection 44DSection 9

…ion received from provision of seismic ships on hire for undertaking seismic data acquisition activities would be subject to tax as per the provisions of section 44BB of the Act.  The Delhi Tribunal in the case of McDermott International Inc vs. DCIT [1994] 49 ITD 590 (Delhi) observed that services or facilities that provide link or relate to the main activity of oil prospection, exploration/ or production of mineral oil shall fall within the ambit of section 44BB of the Act. 11. A perusal of the provisions of section 44BB of the Act shows that it specifically included cases specifically excludes cases where p…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR

Section 263Section 4Section 44BSection 44D

…CIT Vs. Paradigm Geophysical Private Limited [2008] 117 TTJ 812 - Lloyd Helicopters International Pty Ltd [2001] 249 ITR 162 - Seabird Exploration FZLLC [2010] 320 ITR 286 - Wavefield Inseis Asa [2009] 320 ITR290 - McDermott International Inc. Vs. DCIT [1994] 49 ITD 590 [Del] 20. The ld. counsel for the assessee referring to the exclusions as per the proviso to section 44BB submitted that the proviso specifically excludes cases where provisions of section 42 or 44D or 115A or 293 A of the Act are applicable for the purpose of computing income in accordance with those sections. 16 21. He submitted that provision…