Oord Dredging & Marine Contractors BV v. DCIT

ACIT(IT)-1.2.2 MUMBAI, BKC, MUMBAI vs. BCD TRAVEL ASIA PACIFIC PTE LTD, SINGAPORE

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(IT)-1(2)(2), MUMBAI, BKC, MUMBAI vs. BCD TRAVEL ASIA PACIFIC PTE LIMITED, SINGAPORE

Accordingly, the cross-objections are rendered\ninfructuous and are dismissed as such

…industrial, commercial or scientific\nexperience.\n3. On the facts and in the circumstances of the case and in\nlaw, the learned CIT(A) erred in relying on the decision of the\nHon'ble ITAT, Mumbai Bench in Van Oord Dredging & Marine\nContractors BV v. DCIT (111 Taxmann 163), which has not\nattained finality before the Hon'ble Bombay High Court, and in\nfurther relying on other ITAT decisions without appreciating\ntheir distinguishable facts.\n3. The Revenue, through these appeals, seeks to restore the\nadditions made by the Assessing Officer treating the receipts\nof the assessee under the Regional Service Agre…

ACIT(IT)-1.2.2, BKC, MUMBAI vs. BCD TRAVEL ASIA PACIFIC PTE LIMITED, SINGAPORE

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(IT)-1.2.2, BKC, MUMBAI vs. BCD TRAVEL SERVICES BV, NETHERLAND

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(IT)-1.2.2, BKC, MUMBAI vs. BCD TRAVEL SERVICES BV, NETHERLANDS

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…

ACIT(IT)-1.2.2, MUMBAI, BKC, MUMBAI vs. BCD TRAVEL ASIA PACIFIC PTE LIMITED, SINGAPORE

Accordingly, the cross-objections are rendered infructuous and are dismissed as such

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…rning industrial, commercial or scientific experience. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in relying on the decision of the Hon’ble ITAT, Mumbai Bench in Van Oord Dredging & Marine Contractors BV v. DCIT (111 Taxmann 163), which has not attained finality before the Hon’ble Bombay High Court, and in further relying on other ITAT decisions without appreciating their distinguishable facts. 3. The Revenue, through these appeals, seeks to restore the additions made by the Assessing Officer treating the receipts of the assessee under the Regional Service Agreement…