PGS Geophysical AS v. Addl. DIT

369 ITR 27High Court2014#22357 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2016.

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Judgments citing PGS Geophysical AS v. Addl. DIT

B J SERVICES CO. MIDDLE EAST LTD.,DEHRADUN vs. ADIT(INTL. TAXATION), DEHRADUN

In the result, all the three appeals of the assessee are partly allowed for

ITA 3889/DEL/2010[2007-08]Status: DisposedITAT Delhi09 Dec 2016AY 2007-08

Bench: : Shri Sunil Kumar Yadav & Shri L.P. Sahu

For Appellant: Sh. Amil Arora, C.AFor Respondent: Sh. Anuj Arora, CIT/DR
Section 143(3)Section 144CSection 234BSection 271BSection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’ NEW DELHI BEFORE : SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 3889/Del./2010, 421 & 4831/Del./2012 Asstt. Year : 2007-08, 2009-09 & 2009-10 B.J. Services Company Middle East Ltd., vs. ADIT (Intl. Taxation), C/o Neeraj Nagalia & Co. , 16, Astlye Hall, Dehradun. Dehradun (PAN: AAACB 8529N) (Appellant) (Respondent) Appellant by : Sh. Amil Arora, C.A. Respondent by : Sh. Anuj Arora, CIT/DR Date of hearing : 26.09.2016 Date of pronouncement : 09.12.2016 ORDER Per L.P. Sahu, Accountant Member: These three appeals…

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

…1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ADIT, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/o. Nangia & Company, CA, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun PAN:AAACH5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. CIT, Inc. , International Taxation, Vs. C/o. Nangia & Company, CA, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi PAN:AAACH5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , ADIT, C/o. Nangia & C…

AL MANSOORI SPECIALIZED ENGINEERING LLC,NEW DELHI vs. ADIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 5868/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Dec 2015AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5868/Del/2011 : Asstt. Year : 2005-06 A1 Mansoori Specialized Vs Asstt. Director Of Income-Tax, Engineering Llc, C/O Nangia & International Taxation, Subhash Company Chartered Accountants, Road, Dehradun-248001 Suite-4A, Plaza M-6, Jasola, Uttarakhand New Delhi-110025 (Appellant) (Respondent) Pan No. Aaaca9529M Assessee By : Sh. Rakesh Nangia, Anil Arora & Suraj Nangia, Cas Revenue By : Sh. Anuj Arora, Cit Dr Date Of Hearing : 05.10.2015 Date Of Pronouncement : 30.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. Rakesh Nangia, Anil AroraFor Respondent: Sh. Anuj Arora, CIT DR
Section 115ASection 143(1)Section 144CSection 148Section 209(1)(d)Section 234BSection 3Section 44BSection 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM ITA No. 5868/Del/2011 : Asstt. Year : 2005-06 A1 Mansoori Specialized Vs Asstt. Director of Income-tax, Engineering LLC, C/o Nangia & International Taxation, Subhash Company Chartered Accountants, Road, Dehradun-248001 Suite-4a, Plaza M-6, Jasola, Uttarakhand New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. AAACA9529M Assessee by : Sh. Rakesh Nangia, Anil Arora & Suraj Nangia, CAs Revenue by : Sh. Anuj Arora, CIT DR Date of Hearing : 05.10.2015 Date of Pronouncement : 30.12.2015 ORDER PER N.…

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

…learned CIT (A) and decline to interfere in the matter. Our submissions in respect of Argument no. 3 i.e. Decision of Hon'ble Delhi High Court in case of PGS Geophysical AS It is submitted that the decision of Hon'ble High Court in case of PGS geophysical AS 369 ITR 27 has recently been recalled by the Hon'ble Court vide order dated 01-05-2015.Relevant observations of the court are as under: "Learned Senior Counsel points out the relevant parts of the Assessing Officer's (AO) order, submissions made before the Income Tax Appellate Tribunal (ITAT), as well as the grounds of appeal to show that the consistent case…