ONGC v. CIT 3

76 ITR 306Reported decision#14409 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing ONGC v. CIT 3

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

Mi Overseas Ltd., New Delhi vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…d from the services. With respect to the argument of the learned authorised representative that goods cannot be included for the purpose of Section 44 BB of the income tax act, it was submitted that the honourable Supreme Court in case of ONGC Ltd versus CIT 376 ITR 306 has held that the Pith & substance of each of the contract and agreement is required to be seen and if it is inextricably connected with the prospecting and extraction and production of mineral oil same should be considered for the provisions of Section 44 BB of the income tax act. It was further stated that the dominant purpose for each of the ag…

ONGC v. CIT 3 (76 ITR 306) — Cited in 7 Judgments | BharatTax