Sedco Forex International Inc. v. 31 DIT: 299 ITR 23S (Utt. HC) and R & B Falcon Drilling Co. vs. DIT

181 Taxmann 62High Court#10537 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Sedco Forex International Inc. v. 31 DIT: 299 ITR 23S (Utt. HC) and R & B Falcon Drilling Co. vs. DIT

OIL AND NATURAL GAS CORPORATION LTD.,DEHRADUN vs. ITO, DEHRADUN

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

ITA 6723/DEL/2015[2014-15]Status: DisposedITAT Delhi19 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri O.P. Kantasstt. Year: 2014-15

For Appellant: Shri Gaurav JainFor Respondent: Smt. Naine Soin Kapil, Sr. DR
Section 115ASection 195(2)Section 28Section 44Section 44BSection 44D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Oil and Natural Gas Corporation Ltd. ITO, DGM-Head, Corp.Tax, Oil and Natural International Taxation Gas Corporation Ltd., Aayakar Bhawan, Room No. 244, Old Secretariat 13-A, Subhash Road, Vs. Building, Tel Bhawan, Dehradun Dehradun 248001 248003 PAN AAACO1598A (Appellant) (Respondent) Assessee by: Shri Gaurav Jain, Ms. Manisha Sharma, Advocate Department by : Smt. Naine Soin Kapil, Sr. DR Date of Hearing 13/12/2018 Date of 19/12/2018 pronouncement O R…

ADIT, DEHRADUN vs. M/S. MIDLAND VALLEY EXPLORATION LTD., GURGAON

In the result, the appeal of the department is dismissed

ITA 31/DEL/2012[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 31/Del/2012 : Asstt. Year : 2006-2007 Asstt. Director Of Income Tax, Vs Midland Valley Exploration Ltd., Uk, International Taxation, C/O S.R. Batliboi & Co., Golf View, Dehradun Corporate Tower ‘B’, Sector-42, Sector Road, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaecm8477A Assessee By : Sh. Abhmanyu Jhamba, Adv. & Ms. Hemlata Ranga, Adv. Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 18.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N. K. Saini: This Is An Appeal By The Department Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun.

For Appellant: Sh. Abhmanyu Jhamba, Adv. &For Respondent: Ms. Ashima Neb, Sr. DR
Section 115ASection 44BSection 44DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 31/Del/2012 : Asstt. Year : 2006-2007 Asstt. Director of Income Tax, Vs Midland Valley Exploration Ltd., UK, International Taxation, C/o S.R. Batliboi & Co., Golf View, Dehradun Corporate Tower ‘B’, Sector-42, Sector Road, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AAECM8477A Assessee by : Sh. Abhmanyu Jhamba, Adv. & Ms. Hemlata Ranga, Adv. Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing : 18.10.2018 Date of Pronouncement : 31.10.2018 ORDER Per N…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “D” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER [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) Assessee by: Shri Ajay Vohra, Adv Shri Anshul Sachar, Adv Shri Anuj Agarwal Revenue by: Shri Anuj Arora, Sr- DR Date of hearing : 24.01.2017 Date of pronouncement : 24.04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- T…

ADIT, DEHRADUN vs. M/S. SIEM OFFSHORE INC., DEHRADUN

In the result, the appeal of the Revenue is dismissed

ITA 173/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Amit Arora, AdvocateFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 234BSection 44BSection 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A.No.173/Del/2013 A.Y. : 2008-09 ADIT, M/S SIEM OFFSHORE INC. INTERNATIONAL TAXATION, VS. C/O NANGIA & CO., 13-A, SUBHASH ROAD, AAYAKAR 75/7, RAJPUR ROAD, BHAWAN, DEHRADUN DEHRADUN (PAN: AAKCS6466R) (APPELLANT) (RESPONDENT) Department by : Smt. Anima Barnwal, Sr. DR Assessee by : Sh. Amit Arora, Advocate Date of Hearing : 29-06-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM The Revenue has filed the present appeal against the impugned order dated 25/10/201…

ITO, DEHRADUN vs. OIL & NATURAL GAS CORPORATION LTD. AS REPRESENTATIVE ASSESSEE OF DEGOLYER & MCNAUGHTEN, DEHRADUN

In the result ground No. 1 is allowed

ITA 1600/DEL/2012[2012-13]Status: DisposedITAT Delhi16 May 2016AY 2012-13

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 44BSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No: 1522/Del/2012 AY : - 2012-13 Oil and Natural Gas Corporation Limited vs. ITO, DGM-Head, Corporate Tax, International Taxation, Oil and Natural Gas Corporation Ltd., Aayakar Bhawan, 13-A Room No. 244, Old Secretariat Building, Subhash Road, Tel Bhawan, Dehradun 248003 Dehradun 248001 PAN AAACO1598A (Appellant) (Respondent) ITA No: 1600/Del/2012 AY : - 2012-13 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representat…

ITO, DEHRADUN vs. OIL & NATURAL GAS CORPORATION LTD. AS REPRESENTATIVE ASSESSEE OF M/S.DR. OCTAVIAN CATINEANU, CANADA, DEHRADUN

ITA 1599/DEL/2012[2011-12]Status: DisposedITAT Delhi16 May 2016AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 206ASection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos: 1596, 1597/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representative assessee of M/s. Gaffney Cline & Associates, UK 13-A, Subhash Road, ONGC Ltd., Corporate Tax Aayakar Bhawan, Division, Room No. 244, Tel Bhawan, Dehradun. Dehradun PAN AAACO1598A (Appellant) (Respondent) ITA No: 1598/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as represe…

ITO, DEHRADUN vs. OIL & NATURAL GAS CORPORATION LTD. AS REPRESENTATIVE ASSESSEE OF M/S. OCEANEERING INTERNATIONAL SERVICES LTD., UK, DEHRADUN

ITA 1598/DEL/2012[2011-12]Status: DisposedITAT Delhi16 May 2016AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 206ASection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos: 1596, 1597/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representative assessee of M/s. Gaffney Cline & Associates, UK 13-A, Subhash Road, ONGC Ltd., Corporate Tax Aayakar Bhawan, Division, Room No. 244, Tel Bhawan, Dehradun. Dehradun PAN AAACO1598A (Appellant) (Respondent) ITA No: 1598/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as represe…

ITO, DEHRADUN vs. OIL & NATURAL GAS CORPORATION LTD. AS REPRESENTATIVE ASSESSEE OF M/S. GAFFNEY CLINE & ASSOCIATES, UK, DEHRADUN

ITA 1597/DEL/2012[2011-12]Status: DisposedITAT Delhi16 May 2016AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 206ASection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos: 1596, 1597/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representative assessee of M/s. Gaffney Cline & Associates, UK 13-A, Subhash Road, ONGC Ltd., Corporate Tax Aayakar Bhawan, Division, Room No. 244, Tel Bhawan, Dehradun. Dehradun PAN AAACO1598A (Appellant) (Respondent) ITA No: 1598/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as represe…

ITO, DEHRADUN vs. OIL & NATURAL GAS CORPORATION LTD. AS REPRESENTATIVE ASSESSEE OF M/S. GAFFNEY CLINE & ASSOCIATES, UK, DEHRADUN

ITA 1596/DEL/2012[2011-12]Status: DisposedITAT Delhi16 May 2016AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 206ASection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos: 1596, 1597/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representative assessee of M/s. Gaffney Cline & Associates, UK 13-A, Subhash Road, ONGC Ltd., Corporate Tax Aayakar Bhawan, Division, Room No. 244, Tel Bhawan, Dehradun. Dehradun PAN AAACO1598A (Appellant) (Respondent) ITA No: 1598/Del/2012 AY : - 2011-12 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as represe…

OIL AND NATURAL GAS CORPORATION LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result ground No. 1 is allowed

ITA 1522/DEL/2012[]Status: DisposedITAT Delhi16 May 2016

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Anuj Arora, CIT DR
Section 195(2)Section 44BSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “E” NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No: 1522/Del/2012 AY : - 2012-13 Oil and Natural Gas Corporation Limited vs. ITO, DGM-Head, Corporate Tax, International Taxation, Oil and Natural Gas Corporation Ltd., Aayakar Bhawan, 13-A Room No. 244, Old Secretariat Building, Subhash Road, Tel Bhawan, Dehradun 248003 Dehradun 248001 PAN AAACO1598A (Appellant) (Respondent) ITA No: 1600/Del/2012 AY : - 2012-13 ITO vs. Oil and Natural Gas Corporation Limited International Taxation as representat…