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 44BBSection 143(3)Section 44DASection 9(1)(vii)Section 43ASection 115ASection 147Section 148

Issues it is cited on

section 44dasection 44bbsection 44dsection 44bsection 115asection 92c(2)section 42section 9(1)(vii)section 9(1)fees for technical servicessection 9(1)(vi)permanent establishment

Judgments citing ONGC v. CIT

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 122/GTY/2008[2005-06]Status: DisposedITAT Guwahati26 Aug 2019AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…tax (1992) 196 ITR 188 (SC); ARB Industries vs. JCIT Special Range-14 (2005) 93 TTJ 608 (Del) Notification No.S.O. 627(E) [No.11022(F.No.142/32/99-TPL)]Section 80-IB dated 04.08.1999 and Oil & Natural Gas Corporation Ltd. vs. Commissioner of Income-tax (2015) 376 ITR 306 (SC) is also quoted in support. 14. We have given our thoughtful consideration to forgoing arguments qua the instant “lead” issue of assessee’s deduction claim u/s 80IB of the Act. We advert to the Assessing Officer’s four folded reasoning (supra) that the assessee was supposed to furnish a separate audit report as prescribed under IT Rules in c…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 121/GTY/2008[2004-05]Status: DisposedITAT Guwahati26 Aug 2019AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…tax (1992) 196 ITR 188 (SC); ARB Industries vs. JCIT Special Range-14 (2005) 93 TTJ 608 (Del) Notification No.S.O. 627(E) [No.11022(F.No.142/32/99-TPL)]Section 80-IB dated 04.08.1999 and Oil & Natural Gas Corporation Ltd. vs. Commissioner of Income-tax (2015) 376 ITR 306 (SC) is also quoted in support. 14. We have given our thoughtful consideration to forgoing arguments qua the instant “lead” issue of assessee’s deduction claim u/s 80IB of the Act. We advert to the Assessing Officer’s four folded reasoning (supra) that the assessee was supposed to furnish a separate audit report as prescribed under IT Rules in c…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…tax (1992) 196 ITR 188 (SC); ARB Industries vs. JCIT Special Range-14 (2005) 93 TTJ 608 (Del) Notification No.S.O. 627(E) [No.11022(F.No.142/32/99-TPL)]Section 80-IB dated 04.08.1999 and Oil & Natural Gas Corporation Ltd. vs. Commissioner of Income-tax (2015) 376 ITR 306 (SC) is also quoted in support. 14. We have given our thoughtful consideration to forgoing arguments qua the instant “lead” issue of assessee’s deduction claim u/s 80IB of the Act. We advert to the Assessing Officer’s four folded reasoning (supra) that the assessee was supposed to furnish a separate audit report as prescribed under IT Rules in c…

ACIT, New Delhi vs. M/S Theolia Wind Power Pvt. Ltd., New Delhi

ITA 503/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Jul 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anil Kumar Chopra, FCAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 14A

…4) 90 ITD 1 (Mum.)(TM) and Woodward Governor India P. Ltd. vs. CIT 312 ITR 254 (SC). Ld. AR for the assessee further contended that exchange fluctuation loss is allowable as business loss and relied upon the cases of Oil & Natural Gas Corporation Ltd vs. CIT 322 ITR 180 (SC), CIT vs. Woodward Governor India P. Ltd. 312 ITR 254 (SC), Taiko Chander Nagar Chemicals P. Ltd. 311 ITR 475, Diamonds ‘R’ US vs. DCIT (2011) 9 taxmann.com 67 (Mum.) and Hon’ble Delhi High Court in Pr.CIT vs. Samwon Precision Mould Mfg. India P. Ltd. ITA No.72/2018. 9. Undisputedly, assessee company has received business advance of Euro 20,…

M/S. Theolia Wind Power Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 134/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anil Kumar Chopra, FCAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 14A

…4) 90 ITD 1 (Mum.)(TM) and Woodward Governor India P. Ltd. vs. CIT 312 ITR 254 (SC). Ld. AR for the assessee further contended that exchange fluctuation loss is allowable as business loss and relied upon the cases of Oil & Natural Gas Corporation Ltd vs. CIT 322 ITR 180 (SC), CIT vs. Woodward Governor India P. Ltd. 312 ITR 254 (SC), Taiko Chander Nagar Chemicals P. Ltd. 311 ITR 475, Diamonds ‘R’ US vs. DCIT (2011) 9 taxmann.com 67 (Mum.) and Hon’ble Delhi High Court in Pr.CIT vs. Samwon Precision Mould Mfg. India P. Ltd. ITA No.72/2018. 9. Undisputedly, assessee company has received business advance of Euro 20,…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Mundra International Container Terminal Pvt. Ltd., Kutch

In the result, the appeal of the revenue is dismissed

ITA 2171/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…tallised liability and hence allowable. In support the appellant has relied upon various judgments which are applicable on the facts of the case and some of them are noted as under:- • Hon'ble Supreme Court in the case of Oil & Natural Gas Corporation Vs. CIT 322 ITR 180 • Hon'ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd. 312 ITR 354 3.6. The appellant has demonstrated that the test laid down by the Hon'ble Apex Court in the case of Woodward Governor India Pvt. Ltd. is duly satisfied in the following manner:- whether the system of accounting followed by the assessee is mercantile syst…

The ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Mundra International Container Terminal Pvt. Ltd., Kutch

In the result, the appeal of the revenue is dismissed

ITA 1117/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2012-13
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…tallised liability and hence allowable. In support the appellant has relied upon various judgments which are applicable on the facts of the case and some of them are noted as under:- • Hon'ble Supreme Court in the case of Oil & Natural Gas Corporation Vs. CIT 322 ITR 180 • Hon'ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd. 312 ITR 354 3.6. The appellant has demonstrated that the test laid down by the Hon'ble Apex Court in the case of Woodward Governor India Pvt. Ltd. is duly satisfied in the following manner:- whether the system of accounting followed by the assessee is mercantile syst…

DDIT, Dehradun vs. M/S. Rolv Berg Drive As, Mumbai

Appeal is dismissed

ITA 4621/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jun 2019AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kambleddit Vs Rolv Berg Drive As International Taxation C/O. M/S. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (Jvlr), (Appellant) Opp. Majas Bas Depot, Andheri (E) Mumbai Aaccr6772K (Respondent)

Section 234Section 448Section 44B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DDIT Vs Rolv Berg Drive AS International Taxation C/o. M/s. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (JVLR), (APPELLANT) Opp. Majas Bas Depot, Andheri (E) Mumbai AACCR6772K (RESPONDENT) Appellant by Sh. Surender Pal, Sr. DR Respondent by Sh. Salil Kapoor, Sidharth Kr. & Ms. Pallavi, Advs. Date of Hearing 22.05.2019 Date of Pronouncement 18.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is fil…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 115/KOL/2016[2009-2010]Status: DisposedITAT Kolkata03 May 2019AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…deduction if the underlying for such transactions were revenue items such as trade receivables, trade payables or working capital. This view was reiterated by the same Court in its later decision in the case of CIT Vs. Oil & Natural Gas Corpn. Limited Vs CIT (322 ITR 180). 10.5 The A/R’s reliance on the decisions of the ITAT, Delhi in the case of Bechtel India PVT. Ltd. Vs. Addl. CIT (32 Taxmann.com 123) and ITAT, Mumbai Special Bench in the case of DCIT v. Bank of Bahrain and Kuwait (41 SOT 290) also found to be relevant. In arriving at the finding that MTM losses were definitive and not notional or contingent,…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 114/KOL/2016[2008-09]Status: DisposedITAT Kolkata03 May 2019AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…deduction if the underlying for such transactions were revenue items such as trade receivables, trade payables or working capital. This view was reiterated by the same Court in its later decision in the case of CIT Vs. Oil & Natural Gas Corpn. Limited Vs CIT (322 ITR 180). 10.5 The A/R’s reliance on the decisions of the ITAT, Delhi in the case of Bechtel India PVT. Ltd. Vs. Addl. CIT (32 Taxmann.com 123) and ITAT, Mumbai Special Bench in the case of DCIT v. Bank of Bahrain and Kuwait (41 SOT 290) also found to be relevant. In arriving at the finding that MTM losses were definitive and not notional or contingent,…

Ulo Systems Llc, Noida vs. DCIT (International Taxation), Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 317/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Mar 2019AY 2012-13

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. DCIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 653/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. ADIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 6018/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Mar 2019AY 2010-11

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. ADIT Intl. Taxation, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 4849/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc., Gurgaon vs. ADIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 5279/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Production Testing Services Inc, Mumbai vs. Dy.C.I.T(It)-3(3)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1422/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Mar 2019AY 2014-15

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 1422/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Production Testing Services Inc. Dy. Cit (It)-3(3)(2) Room No. 1603, 16Th Usa, C/O. Madhav Joshi & बिधम/ Floor, Air India Associates, 801/B, Heritage Plaza, Vs. Building, 8Th Floor, B Wing, Teli Galli Cross Nariman Point, Road, Andheri (East), Mumbai – 400 021 Mumbai – 400 069. स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aafcp5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent :

For Appellant: Sh. R.V. Shah & Ms. Mallika
Section 115ASection 143(3)Section 44B

…bservations of the A.O/DRP and hold that the amount under consideration was received by the assessee from B.J Services Company (Middle East) Ltd. 10. We further find that pursuant to the judgment of the Hon‟ble Supreme Court in the case of ONGC Vs. CIT (2015) 376 ITR 306 (SC), it stands settled as on date that prospecting for extraction or production of mineral oil is not to be treated as technical services for the purpose of Explanation 2 of Sec. 9(1)(vii), and would rather be covered by Sec. 44BB of the „Act‟. We are of the considered view that after the aforesaid judgment of the Hon‟ble Supreme Production Tes…

M/S. Dolphin Drilling Pte. Ltd., New Delhi vs. ADIT, Dehradun

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

ITA 355/DEL/2012[2007-08]Status: DisposedITAT Delhi27 Feb 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

Section 143(3)Section 92C

…ns for exploration or exploitation of natural gas would be outside the purview of “fees for technical services” under section 9(1)(vii) of the Act. Taking note of the aforesaid, the Supreme Court in the case of Oil and Natural Gas Corporation Limited vs. CIT: 376 ITR 306 (enclosed as annexure 2) held as under: “13. The Income Tax Act does not define the expressions "mines" or "minerals". The said expressions are found defined and explained in the Mines Act, 1952 and the Oil Fields (Development and Regulation) Act 1948. While construing the somewhat pari materia expressions appearing in the Mines and Minerals (Dev…

M/S. Eni Spa, Italy vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1669/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Feb 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2010-11 M/S Eni Spa. Vs. The D.C.I.T Plazzale Enrico Mattei International Taxation Rome, Italy Circle New Delhi Pan No. : Aacce 3464 B (Appellant) (Respondent) Appellant By : Shri Vishal Kalra, Adv Shri Ankit Sahni, Adv Shri S.S. Tomar, Adv Respondent By : Shri G.K. Dhall, Cit-Dr

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 234BSection 44BSection 44DSection 9(1)(vii)

…urther drew our attention to the service agreement dated 14.04.2008 entered into between the appellant and ENI India Ltd for providing services. The ld. counsel for the assessee further relied upon the decision of the Hon'ble Supreme Court in the case of ONGC 376 ITR 306 and the decision of the Tribunal in the case of Technip UK Ltd 101 Taxmann.com 365. It is the say of the ld. counsel for the assessee that the facts of the case are identical to the facts considered by the Tribunal in the case of Technip UK Ltd [supra] and the nature of the contract and services rendered by the assessee are covered by the decisio…

The Addl. CIT, Range-1, Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…