Sedco Forex International Drilling Co. v. ADIT

139 ITD 188Income Tax Appellate Tribunal#13428 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Sedco Forex International Drilling Co. v. ADIT

DCIT, CIRCLE- 2, INTERNATIONAL TAXATION , DEHRADUN vs. GAIA SHIP MANAGEMENT AS, MUMBAI

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

ITA 5304/DEL/2018[2015-16]Status: DisposedITAT Dehradun22 Dec 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…amount paid to it for rendering services is not to be included in the gross receipts in terms of Section 44BB(2) read with Section 44BB(1). Besides that the CIT(A) also held that the issue is coved in favour of the assessee due to the cases of M/s Sedco Forex 139 ITD 188 (Del) and thereafter followed by the case of Precision Energy Service Ltd. (ITA No. 5609/Del/2012) and allowed this ground with direction to exclude service tax from the purview of computation of income u/s 44BB of the Act. The decision of the Hon‟ble Apex Court relied by the Ld. DR is not applicable in the present case as the ratio laid down by…

DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN vs. GAIA SHIP MANAGEMENT AS, MUMBAI

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

ITA 7476/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Dec 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…amount paid to it for rendering services is not to be included in the gross receipts in terms of Section 44BB(2) read with Section 44BB(1). Besides that the CIT(A) also held that the issue is coved in favour of the assessee due to the cases of M/s Sedco Forex 139 ITD 188 (Del) and thereafter followed by the case of Precision Energy Service Ltd. (ITA No. 5609/Del/2012) and allowed this ground with direction to exclude service tax from the purview of computation of income u/s 44BB of the Act. The decision of the Hon‟ble Apex Court relied by the Ld. DR is not applicable in the present case as the ratio laid down by…

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

…amount paid to it for rendering services is not to be included in the gross receipts in terms of Section 44BB(2) read with Section 44BB(1). Besides that the CIT(A) also held that the issue is coved in favour of the assessee due to the cases of M/s Sedco Forex 139 ITD 188 (Del) and thereafter followed by the case of Precision Energy Service Ltd. (ITA No. 5609/Del/2012) and allowed this ground with direction to exclude service tax from the purview of computation of income u/s 44BB of the Act. The decision of the Hon’ble Apex Court relied by the Ld. DR is not applicable in the present case as the ratio laid down by…

PRIDE FORAMER SAS,NEW DELHI vs. JCIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed

ITA 702/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Vidur Puri & Mrs. LalitaFor Respondent: Shri Surender Pal, Sr.D.R
Section 143(3)Section 144CSection 28Section 43Section 43BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.702/DEL/2015 Assessment Year: 2010-11 Pride Foramer SAS, New Delhi. v. JCII, International Taxation, Dehradun. TAN/PAN: AACCP 1572D (Appellant) (Respondent) Appellant by: Shri Vidur Puri & Mrs. Lalita Aggarwal, CAs. Respondent by: Shri Surender Pal, Sr.D.R. Date of hearing: 23 04 2018 Date of pronouncement: 23 04 2018 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 17.12.2014, pass…

DDIT, DEHRADUN vs. M/S. PRIDE OFFSHORE INTERNATIONAL LLC, NEW DELHI

ITA 2225/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…alt with by the Tribunal in case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 and returned the finding in favour of the assessee by relying upon the case decided by the Tribunal in case of Sedco Forex Drilling Inc. 139 ITD 188. 15. For ready reference, operative part of the order passed by the coordinate Bench of the Tribunal in assessee’s own case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 is reproduced as under :- “11. As regards ground No.4 regarding receipt of service tax issue, this issue has been examined by the Tribu…

DDIT, DEHRADUN vs. M/S. PRIDE FORAMER SAS, NEW DELHI

ITA 1634/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…alt with by the Tribunal in case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 and returned the finding in favour of the assessee by relying upon the case decided by the Tribunal in case of Sedco Forex Drilling Inc. 139 ITD 188. 15. For ready reference, operative part of the order passed by the coordinate Bench of the Tribunal in assessee’s own case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 is reproduced as under :- “11. As regards ground No.4 regarding receipt of service tax issue, this issue has been examined by the Tribu…

M/S. PRIDE FORAMER SAS,NEW DELHI vs. ADDL. DIT, DEHRADUN

ITA 1405/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri Anuj Arora, CIT DR
Section 44B

…alt with by the Tribunal in case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 and returned the finding in favour of the assessee by relying upon the case decided by the Tribunal in case of Sedco Forex Drilling Inc. 139 ITD 188. 15. For ready reference, operative part of the order passed by the coordinate Bench of the Tribunal in assessee’s own case cited as Pride Foramer SAS vs. Addl. Commissioner of Income-tax (supra) qua AY 2008-09 is reproduced as under :- “11. As regards ground No.4 regarding receipt of service tax issue, this issue has been examined by the Tribu…

Sedco Forex International Drilling Co. v. ADIT (139 ITD 188) — Cited in 7 Judgments | BharatTax