Sedco Forex International Inc. v. CIT

299 ITR 238High Court2008#2937 most cited

What is Sedco Forex International Inc. v. CIT authority for?

Service tax paid by a tenant does not form part of the landlord's income, and tax deduction at source under Section 194 should be calculated without including service tax.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sedco Forex International Inc. v. CIT · Section 194 · TDS · service tax · landlord income · tenant payment · CBDT circular

Also reported as

170 Taxmann 459

Issues it is cited on

section 44bbsection 44bsection 144c(3)profits and gains of business or professiongross total incomesection 194section 44non-residentsection 28appeal before the tribunalpersoncompany

Judgments citing Sedco Forex International Inc. v. CIT

CATHAY PACIFIC AIRWAYS LTD. ,KOLKATA vs. ACIT, CIR-1(1), IT,KOL, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 467/KOL/2023[2018-19]Status: HeardITAT Kolkata09 Jan 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…in the case of Chowringhee Sales Bureau Pvt. Ltd. Vs. CIT (1973) 87 ITR 592 (SC), CIT Vs. Lakshmi Machine Works (2007) 290 ITR 667 (SC), DIT Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) and Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttarakhand). The Hon’ble High Court also referred to the Circular issued by CBDT vide Circular No. 4/2008 dated 28.04.2008 and Circular No. 1/2014 dated 13.01.2014 wherein CBDT clarified that service tax paid by the tenant does not partake the nature of ‘income’ of the landlord. The landlords only acts as a collecting agency for the Government…

CATHAY PACIFIC AIRWAYS LIMITED,KOLKATA vs. ACIT,CIRCLE-(1), IT-KOL. , KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 420/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…in the case of Chowringhee Sales Bureau Pvt. Ltd. Vs. CIT (1973) 87 ITR 592 (SC), CIT Vs. Lakshmi Machine Works (2007) 290 ITR 667 (SC), DIT Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) and Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttarakhand). The Hon’ble High Court also referred to the Circular issued by CBDT vide Circular No. 4/2008 dated 28.04.2008 and Circular No. 1/2014 dated 13.01.2014 wherein CBDT clarified that service tax paid by the tenant does not partake the nature of ‘income’ of the landlord. The landlords only acts as a collecting agency for the Government…

HONG KONG DRAGON AIRLINES LIMITED,KOLKATA vs. ACIT,CIR-1(1), IT-KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 419/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…in the case of Chowringhee Sales Bureau Pvt. Ltd. Vs. CIT (1973) 87 ITR 592 (SC), CIT Vs. Lakshmi Machine Works (2007) 290 ITR 667 (SC), DIT Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) and Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttarakhand). The Hon’ble High Court also referred to the Circular issued by CBDT vide Circular No. 4/2008 dated 28.04.2008 and Circular No. 1/2014 dated 13.01.2014 wherein CBDT clarified that service tax paid by the tenant does not partake the nature of ‘income’ of the landlord. The landlords only acts as a collecting agency for the Government…

DEPUTY COMMISSIONER OF INCOME TAX (IT)-3(1)(2), MUMBAI vs. M/S KOREA MARINE TRANSPORT CO. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 2861/MUM/2022[2016-2017]Status: DisposedITAT Mumbai17 Mar 2023AY 2016-2017
For Appellant: Shri Sandesh DesaiFor Respondent: Shri Soumendu Kumar Dash (Sr
Section 143(2)Section 143(3)Section 144C(1)Section 44B

…ase of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was held that reimbursement of custom duty paid by the assessee company, being in the nature of a statutory levy, would not form part of the freight receipts for the purpose of computin…

DY COMMISSIONER OF INCOME TAX, (IT)-4(2)(1), MUMBAI vs. M/S SHELF DRILLING RON TAPPMEYER, MUMBAI

The appeal of the Revenue is dismissed, accordingly

ITA 2614/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-2016

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. PAN: AASCS-2719-P ...... अपीलाथ" /Appellant बनाम Vs. Asstt . Commissioner of Income Tax(Int. Tax), Circle -4(2)(1), Room No.X, 16th Floor, Air India Building, Nariman Point,Mumbai – 400 021. ..... ""…

DY COMMISSIONER OF INCOME TAX, (IT)-4(2)(1), MUMBAI vs. M/S SHELF DRILLING J.T. ANGEL LTD, MUMBAI

The appeal of the Revenue is dismissed, accordingly

ITA 2613/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-2016

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. PAN: AASCS-2719-P ...... अपीलाथ" /Appellant बनाम Vs. Asstt . Commissioner of Income Tax(Int. Tax), Circle -4(2)(1), Room No.X, 16th Floor, Air India Building, Nariman Point,Mumbai – 400 021. ..... ""…

SHELF DRILLING RON TAPPMEYER LIMITED,MUMBAI vs. ACIT- IT, CIRCLE 4(2)(1), MUMBAI

The appeal of the Revenue is dismissed, accordingly

ITA 2137/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. PAN: AASCS-2719-P ...... अपीलाथ" /Appellant बनाम Vs. Asstt . Commissioner of Income Tax(Int. Tax), Circle -4(2)(1), Room No.X, 16th Floor, Air India Building, Nariman Point,Mumbai – 400 021. ..... ""…

SHELF DRILLING J.T. ANGEL LIMITED,MUMBAI vs. ACIT, IT, CIRCLE 4 (2)(1), MUMBAI

The appeal of the Revenue is dismissed, accordingly

ITA 2135/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4Th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Pan: Aascs-2719-P ...... अपीलाथ" /Appellant बनाम Vs.

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Soumendu Kumar Dash

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं. 2135/मुं/ 2022 ("न.व. 2015-16) Shelf Drilling J.T.Angel Limited, 4th Floor, Schindier House, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. PAN: AASCS-2719-P ...... अपीलाथ" /Appellant बनाम Vs. Asstt . Commissioner of Income Tax(Int. Tax), Circle -4(2)(1), Room No.X, 16th Floor, Air India Building, Nariman Point,Mumbai – 400 021. ..... ""…

ACIT(IT), CIRCLE - 1(1) , KOLKATA vs. M/S. CATHAY PACIFIC AIRWAYS LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2468/KOL/2018[2015-16]Status: DisposedITAT Kolkata06 Sept 2022AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2015-16 Assistant Commissioner Of M/S. Cathay Pacific Airways Income Tax (It), Circle-1(1), Limited Kolkata. C/O Pricewaterhouse-Coopers Vs. Ltd., Plot Y-14, Block-Ep, Sector-V, Salt Lake, Kolkata- 700091. (Pan: Aabcc5644E) (Appellant) (Respondent) Present For: Appellant By : Shri Amal Kamat, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate

For Appellant: Shri Amal Kamat, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush
Section 143(3)Section 44B

…in the case of Chowringhee Sales Bureau Pvt. Ltd. Vs. CIT (1973) 87 ITR 592 (SC), CIT Vs. Lakshmi Machine Works (2007) 290 ITR 667 (SC), DIT Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand) and Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttarakhand). The Hon’ble High Court also referred to the Circular issued by CBDT vide Circular No. 4/2008 dated 9 M/s. Cathay Pacific Airways Ltd., A.Y: 2015-16 28.04.2008 and Circular No. 1/2014 dated 13.01.2014 wherein CBDT clarified that service tax paid by the tenant does not partake the nature of ‘income’ of the landlord. The landlords on…

TRANSOCEAN OFFSHORE DEEPWATER DRILLING INC,NOIDA vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

In the result, both the appeals of the assessee are partly allowed

ITA 5896/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…ordinate Bench of Tribunal in the assessee’s own case for the A.Y. 2008-09 in ITA No. 5286/Del/2011 wherein the issue has been adjudicated against the assessee relying on the judgment of Hon’ble Uttrakhand High Court in Sedco Forex International Drilling Ltd. 299 ITR 238 which has been confirmed by the Hon’ble supreme Court vide order dated 30.10.2017 (87 Taxmann 29). In the absence of any material change in the facts of the case and the legal proposition, we hereby decline to interfere with the order of the ld. CIT(A). ITA No.5895 & 5896/Del/2017 5 Transocean Offshore International Ventures Ltd. & Transocean…

TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD.,NOIDA vs. DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN

In the result, both the appeals of the assessee are partly allowed

ITA 5895/DEL/2017[2012-12]Status: DisposedITAT Dehradun28 Jan 2022AY 2012-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…ordinate Bench of Tribunal in the assessee’s own case for the A.Y. 2008-09 in ITA No. 5286/Del/2011 wherein the issue has been adjudicated against the assessee relying on the judgment of Hon’ble Uttrakhand High Court in Sedco Forex International Drilling Ltd. 299 ITR 238 which has been confirmed by the Hon’ble supreme Court vide order dated 30.10.2017 (87 Taxmann 29). In the absence of any material change in the facts of the case and the legal proposition, we hereby decline to interfere with the order of the ld. CIT(A). ITA No.5895 & 5896/Del/2017 5 Transocean Offshore International Ventures Ltd. & Transocean…

M/S. NABORS DRILLING INTERNATIONAL LIMITED,,MUMBAI vs. DCIT(INTERNATIONAL TAXATION)-3(3)(1),, MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 2234/MUM/2019[2012-13]Status: DisposedITAT Mumbai11 Feb 2021AY 2012-13

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadalem/S. Nabors Drilling Vs. Dcit (International International Ltd., Taxation) – 3(3)(1). C/O. Nangia & Co. Ca’S, 1630, 16Th Floor, Air India 1101, Tower-B, Peninsula Bldg., Nariman Point, Business Park, Ganpat Rao, Mumbai. Kadam Marg, Lower Parel, Mumbai – 400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcn7265N Appellant / Respondent .. Respondent / Appellant

For Appellant: Shri Niraj Agarwala, AR
Section 143(2)Section 143(3)Section 271(1)(c)Section 44B

…ssment proceedings the assessee has made submissions referred at page 2 para 5 of the order and the A.O find that the case is squarely covered by the decision of Hon’ble High Court of Uttarakhand in the case of CIT Vs. Sedco Forex International Drilling Inc. (299 ITR 238), where it was held that the provisions of Sec. 44BB(1) of the Act is a code itself. Further, the amounts referred u/s 44BB(2) of the Act are four types of amounts which are mutually inclusive has to be taken into account either of them or any of them, whether the payment is made inside India or outside the country. The A.O. considered the judgme…

JCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. R & B FALCON (A) PTY LTD., MUMBAI

In the result, all these appeals of the Revenue are dismissed

ITA 708/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(3)Section 144CSection 44B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 JCIT (International Taxation), vs. R & B Falcon (A) Pty. Ltd., 1st Floor, Dehradun. Spectra, High Street Hiranandani Business Park, Powai, Mumbai. PAN- AACCR5345Q (Appellant) (Respondent) Assessment Year: 2011-12 DCIT (International Taxation), vs. Transocean Discocerer 534, LLC, Dehradun. C/o Nangia & Co. Dehradun. PAN- AABCT9505F (Appellant) (Respondent) Assessment Year: 2008-09 DCIT (International Taxation), vs. Transocean Offshore Inter…

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

…"the sum paid or payable, whether in or outside India to the assessee or to any person on his behalf on account of provisions of services and facilities In connection with ". This case follows the ruling given in the case of Sedco Forex IntI. Inc. Reported in 299 ITR 238 (UK). Furthermore, in a case before the AAR [Western Geco Inti. Ltd. reported In 201 Taxman 101 (AAR- Dethl) It has been held, following the two case law of the Hon'ble Uttarakhand High Court, that once an assessee opts to come u/s 44BB(1) of the Act, the provision Itself deems Its profits and gains as 10% of aggregate of amounts specified in sub…

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)

…n of services and facilities in connection with or supply of plant and machinery used on hire, or to be used in the prospecting for or extraction or production of mineral oils in India. This case follows the ruling given in the case of Sedco Forex Intl. Inc. [299 ITR 238(UK)]. Also in a recent case before the Hon'ble AAR-New Delhi in the case of Western Geco International Ltd. [AAR No.938 of 2010, July 25, 2011] it has been held, following the above mentioned case laws, that once an assessee opts to come under Sec. 44BB(1) of the Act, the provision itself deems its profits and gains as 10% of aggregate of amounts…

KORAS MARINE TRANSPORT CO. LTD,MUMBAI vs. DCIT (IT) 3(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 888/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Oct 2018AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Korea Marine Transport V. D.C.I.T (International Taxation) – 3(1)(2) Room No. 1605, 16Th Floor, Company Limited Air India Building, Nariman Point, C/O. Sea Horse Ship Agencies (P.) Ltd. Sea Horse House, 30/32, Mumbai – 400 021 Marzben Street, Ballard Estate, Mumbai – 400 001 Pan: Aacck 1101 F (Appellant) (Respondent) Assessee By : Shri Sandesh Desai Department By : Shri Manoj Kumar Singh

For Appellant: Shri Sandesh DesaiFor Respondent: Shri Manoj Kumar Singh
Section 143(3)Section 144C(5)Section 44BSection 44B(2)(i)

…ase of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was held that reimbursement of custom duty paid by the assessee company, being in the nature of a statutory levy, would not form part of the freight receipts for the purpose of computin…

TRANSOCEAN OFFSHORE INTERNATIONAL VENTURES LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee stands dismissed

ITA 623/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Oct 2018AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2011-12 Transocean Offshore International Vs. Dcit, Ventures Ltd., (International Taxation), C/O Nangia & Company, Circle-2, Dehradun. Suite 4A, Plaza M-6, Jasola, New Delhi-110025 (Pan: Aabct7316B) (Appellant) (Respondent) Appellant By : Shri Amit Arora, Ca Respondent By : Shri G.K. Dhall, Cit(Dr) Date Of Hearing: 27.08.2018 Date Of Pronouncement : 29.10.2018

For Appellant: Shri Amit Arora, CAFor Respondent: Shri G.K. Dhall, CIT(DR)
Section 143(1)Section 143(3)Section 144C(1)Section 44BSection 92

…the assessee by the order of the ITAT Delhi Bench in assessee’s own case for assessment year 2008-09 wherein in Para 6, the issue has been dealt with and the Coordinate Bench of the Tribunal has followed the order of the Hon’ble Uttarakhand High reported in 299 ITR 238 (Uttarakhand). The relevant observations of the Hon’ble Uttarakhand High Court in the case of Sedco Forex International Drilling Ltd.(supra) are as under:- 6 Assessment year 2011-12 “Held, dismissing the appeal, that the payment made to the assessee was outside India and the mobilization charges paid to the assessee by ONGC had no nexus with…

DCIT (IT) 3(1)(2), MUMBAI vs. KOREAN MARINE TRANSPORT CO. LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 409/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Korea Marine Transport Co. Ltd. Deputy Commissioner Of Income C/O Sea Horse Ship Agencies P. Ltd , Tax (Int. Tax)- 3(1)(2), बिधम/ Mumbai Sea Horse House, 30/32, Vs. Marzben Street, Ballard Estate, Mumbai 400001 स्थामीरेखासं./ जीआइआयसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of M/S Korean Marine Transport Co. Ltd. Income Tax (Int. Tax)- 3(1)(2), Sea Horse House, 30/32, Adi Marzben बिधम/ Room No. 113, 1St Floor, Street, Ballard Eatate, Vs. Scindia House, Ballard Estate, Mumbai 400001 Mumbai-400038 स्थायीलेखासं./ जीआइआरसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) :

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R
Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

…ase of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was held that reimbursement of custom duty paid by the assessee company, being in the nature of a statutory levy, would not form part of the freight receipts for the purpose of computin…

KOREA MARINE TRANSPORT CO.LTD,MUMBAI vs. DCIT (IT) 3(1)(2), MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 1025/MUM/2015[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Korea Marine Transport Co. Ltd. Deputy Commissioner Of Income C/O Sea Horse Ship Agencies P. Ltd , Tax (Int. Tax)- 3(1)(2), बिधम/ Mumbai Sea Horse House, 30/32, Vs. Marzben Street, Ballard Estate, Mumbai 400001 स्थामीरेखासं./ जीआइआयसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of M/S Korean Marine Transport Co. Ltd. Income Tax (Int. Tax)- 3(1)(2), Sea Horse House, 30/32, Adi Marzben बिधम/ Room No. 113, 1St Floor, Street, Ballard Eatate, Vs. Scindia House, Ballard Estate, Mumbai 400001 Mumbai-400038 स्थायीलेखासं./ जीआइआरसं./ Pan No.Aacck1101F (अऩीराथी / Appellant) (प्रत्मथी / Respondent) :

For Appellant: NoneFor Respondent: Shri Samuel Darse, D.R
Section 143(2)Section 143(3)Section 44BSection 44B(2)(i)

…ase of CIT (International taxation) Vs. Schlumberger Asia Services Ltd. (2009) 317 ITR 156 (Uttarakhand).The High Court in its aforesaid judgment had distinguished the earlier decisions of the Court in the case of Sedco Forex International Inc. Vs. CIT (2008) 299 ITR 238 (Uttaranchal) and CIT Vs. Trans. Ocean Offshore Inc. (2008) 299 ITR 248 (Uttaranchal). In the backdrop of the facts involved in the case before the High Court, it was held that reimbursement of custom duty paid by the assessee company, being in the nature of a statutory levy, would not form part of the freight receipts for the purpose of computin…

WESTERNGECO INTERNATIONAL LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 1653/DEL/2012[2006-07]Status: PendingITAT Delhi17 Nov 2017AY 2006-07

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2006-07 Vs. Ddit, International Taxation, M/S. Westerngeco International 14Th Ltd., Floor, Tower C, Dehradun Building No. 10, Dlf Cyber City, Phase-Ii, Gurgaon Pan : Aaacw4324J (Appellant) (Respondent) Appellant By S/Sh. Sandeep S. Karhail & Purshottam Anand, Adv. Respondent By Sh. Gaurav Dudeja, Sr. Dr (Intl. Taxation) Date Of Hearing 09.11.2017 Date Of Pronouncement 17.11.2017 Order Per O.P. Kant, A.M.:

Section 143(2)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vs. DDIT, International Taxation, M/s. WesternGeco International 14th Ltd., Floor, Tower C, Dehradun Building No. 10, DLF Cyber City, Phase-II, Gurgaon PAN : AAACW4324J (Appellant) (Respondent) Appellant by S/sh. Sandeep S. Karhail & Purshottam Anand, Adv. Respondent by Sh. Gaurav Dudeja, Sr. DR (Intl. Taxation) Date of hearing 09.11.2017 Date of pronouncement 17.11.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against…

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