Production Testing Services Inc. v. DCIT

68 Taxmann.com 143High Court2016#14729 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 44BBSection 44DASection 144CSection 44DSection 115ASection 133(6)Section 144C(13)

Issues it is cited on

section 44dasection 293section 44dsection 209(1)section 44bbsection 44bsection 42section 72section 115asection 44aapenalty under section 270asection 9(1)(vii)

Judgments citing Production Testing Services Inc. v. DCIT

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

ITA 153/DDN/2025[2018-19]Status: DisposedITAT Dehradun13 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

ITA 152/DDN/2025[2016-17]Status: DisposedITAT Dehradun13 Jan 2026AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2091/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2090/DEL/2023[2012-13]Status: DisposedITAT Delhi03 May 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2305/DEL/2022[2019-20]Status: DisposedITAT Delhi03 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

INTECSEA ASIA PACIFIC SDN BHD,MALAYSIA vs. ACIT, INTERNATIONAL TAXATION, CIRCLE- 1, DEHRADUN

The appeal of the assessee is allowed

ITA 5577/DEL/2018[2015-16]Status: DisposedITAT Dehradun08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri B.R.R. Kumarasstt. Year : 2015-16 Intecsea Asia Pacific N Vs. Acit, International Bhd Taxation, Circle-1, Kpmg Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6Th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent)

For Appellant: Shri Ajit Jain, CA
Section 143(2)Section 143(3)Section 44BSection 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Asstt. Year : 2015-16 INTECSEA Asia Pacific n Vs. ACIT, International Bhd Taxation, Circle-1, KPMG Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent) Assessee by: Shri Ajit Jain, CA Shri Siddhesh Chaughle, CA Department by Shri Thakur Singh Mapwal, Sr. : DR O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against impugned order d…

TECHNIP UK LTD.,GURGAON vs. DIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…the fundamental nature of both the provisions or their respective spheres of operation, so as to take away the separate identity of section 44BB of the Act. He submitted that the Hon'ble High Court of Delhi in the case of PGS Exploration [Norway] AS Vs. ADIT 68 Taxmann.com 143 [Delhi] followed its earlier order in the case of DIT Vs. OHM Ltd [supra]. 19 26. Referring to the decision of the Delhi Bench of the Tribunal in the case of CGG Veritas Services, SA Vs. Addl. DIT reported in [2012] 50 SOT 335, he submitted that the Tribunal in the said decision has held that for the A.Ys 2004-05 to 2010-11, income in the…