How many judgments cite ONGC v. CIT?

241 judgments on BharatTax cite ONGC v. CIT (376 ITR 306), spanning 2015 to 2026.

Which sections of the Income Tax Act does ONGC v. CIT come up under?

It is most often cited in judgments turning on Section 44BB, Section 143(3), Section 44DA, Section 9(1)(vii), Section 43A, Section 115A.

ONGC v. CIT

376 ITR 306Supreme Court of India2015#363 most cited

What is ONGC v. CIT authority for?

Income derived by a non-resident for services related to mineral oil operations, falling under the presumptive taxation regime of Section 44BB, cannot simultaneously be treated as fees for technical services under Section 9(1)(vii). The specific presumptive provisions override the general FTS definition, particularly when DTAA applies.

241

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

ONGC v. CIT · Section 44BB · Section 44DA · Section 9(1)(vii) · fees for technical services · FTS · presumptive taxation · non-resident income · DTAA · permanent establishment

Also reported as

59 Taxmann.com 1

Sections most often in play

Section 44BB Section 143(3)Section 44DA Section 9(1)(vii)Section 43A Section 115A Section 147 Section 148

Issues it is cited on

section 44da section 44bb section 44d section 44b section 115a section 92c(2)section 42 section 9(1)(vii)section 9(1)fees for technical services section 9(1)(vi)permanent establishment

Judgments citing ONGC v. CIT

ADIT, Dehradun vs. M/S. Fugro Geoteam As, Dehradun

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5928/Del./2013 (ASSESSMENT YEAR : 2010-11) ADIT, International Taxation, vs. M/s. Fugro Geoteam AS, Dehradun. C/o M/s. Nangia & Co., CAs 75/7, Rajpur Road, Dehradun – 248 001. (PAN : AADFC8178) CO No.194/Del/2014 (in ITA No.5928/Del./2013) (ASSESSMENT YEAR : 2010-11) M/s. Fugro Geoteam AS, vs. ADIT, International Taxation, C/o M/s. Nangia & Co., CAs Dehradun. Suite 4A, Plaza M – 6, Jasola, New Delhi-110 025. (PAN : AADFC8178) (APPELLANT) (RESPONDENT) ASSE…