How many judgments cite Sedco Forex International Inc. v. CIT?

41 judgments on BharatTax cite Sedco Forex International Inc. v. CIT (299 ITR 238), spanning 2015 to 2024.

Sedco Forex International Inc. v. CIT

299 ITR 238High Court2008#2899 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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 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 44bb section 44b section 144c(3)profits and gains of business or profession gross total income section 194 section 44 non-resident section 28 appeal before the tribunal person company

Judgments citing Sedco Forex International Inc. v. CIT

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

…oposition, he relied on the decision of the Hon'ble Uttarakhand High Court in the case of R & B Falcon Drilling Co. reported in 181 Taxman 62 [Utt.HC]. He also relied on the decision of the Hon'ble Uttarakhand High Court in the case of Sedco Forex reported in 299 ITR 238 [Utt.HC]. 38. He accordingly submitted that in view of the above judgments, the wording of section 44BB of the Act are clear regarding taxability of outside India revenue due to the following: a. Section 5 and section 9 both are aimed at the income for the taxability under section 4 of the Act, while section 44BB does not take into account the…

ADIT, Dehradun vs. M/S. Hampson Russell Ltd Partnership, Mumbai

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

ITA 4976/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Apr 2017AY 2009-10

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

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1182 & 4976 /Del/2012 Assessment Years: 2007-08 & 2009-10 Vs. M/s. ADIT, International Taxation, Hampson Russel Ltd. Dehradun Partnership, C/o- Price Water House Coopers Pvt. Ltd., Plot No. 18-A, Station Road, Bandra (West) Mumbai. PAN : AADFH8957J (Appellant) (Respondent) And Assessment Year: 2007-08 M/s. Hampson Russell Ltd. Vs. ADIT, International Taxation, Partnership, 510 715-5 Avenue, Dehradun S.W. Calgry Alberta, Canada PAN : AADFH8957J (Appellant) (Responden…

ADIT Intl. Taxation, Dehradun vs. M/S. Hampson Russell Ltd. Partnership., Mumbai

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

ITA 1182/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

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

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

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…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…contract has now been disapproved by various Courts. In this context, he relied upon the following decisions:– i) Roxar Maximum Reservoir Performance WLL, 349 ITR 189; ii) Ansaldo Energia SpA, 310 ITR 237; iii) Sedco Forex International Inc. v/s CIT, [2008] 299 ITR 238 (Uttrakhand) iv) Verizon Communication Singapore Pvt. Ltd. v/s ITO, 361 ITR 575 (Mad.); and v) Dongfang Electric Corporation v/s DCIT, 52 SOT 496; 12. He submitted, CBDT Instruction no.1829/1989, heavily relied upon by the assessee was issued for power projects (Hydel Power Project) undertaken by pre–existing consortium making income from off–sh…

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)

…ng that u/s. 44BB of the Act, there is an express mandate to tax global receipts pertaining to any contract having a proximate nexus with the activity of prospecting for or extraction of mineral oils in India. In the case of Sedco Forex Intl, Inc. reported in 299 ITR 238 (UK) the Hon'ble Uttarakhand High Court has interpreted Sec. 44BB of the Act as under:- "Section 44BB does not take into account the income for calculating the aggregate amount to calculate 10 per cent profits and gains. Profits and gains are types of incomes to be taxed under a legal fiction, i.e., at 10 per cent of the amount specified in sub-…

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…

Helix Energy Solutions Group Inc, New Delhi vs. Addl DIT (It) RG 3, Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 1236/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Appellant: Shri Neeraj Agarwala (AR)For Respondent: Shri Jasbir Chauhan (CIT)

Section 44B

…ion filed by the Revenue on record. Ld. DR for Revenue further relied on the decision of China Shipping Container Lines, HDFC Bank vs. DCIT (ITA No. 3724/M/2012 dated 23.09.2015), the decision of Uttrakhand High Court in SEDCO Forex International INC vs. CIT (299 ITR 238) (Ukd.), and the decision of jurisdictional High Court CIT vs. Thane Electrical Supply Ltd. 4. We have considered the rival contention of the parties and gone through the written submission filed by Ld. DR for Revenue. The Hon’ble Delhi High Court in ITA No. 403/2013 in case titled as DIT vs. Mitchell Drilling International Pvt. Ltd. while consid…

ADIT, Dehradun vs. M/S. Tidewater Marine International Inc., Dehradun

ITA 5927/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Amit Arora, CAFor Respondent: Ms. Anupama Anand, CIT DR

Section 44BSection 44DSection 5Section 9Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5864/Del./2013 (ASSESSMENT YEAR : 2010-11) Tidewater Marine International Inc., vs. ADIT, C/o Nangia & Company, International Taxation, Suite 4A, Plaza M – 6, New Delhi. Jasola, New Delhi – 110 025. (PAN : AAACT7573Q) ITA No.5927/Del./2013 (ASSESSMENT YEAR : 2010-11) ADIT, vs. Tidewater Marine International Inc., International Taxation, C/o Nangia & Company, New Delhi. Suite 4A, Plaza M – 6, Jasola, New Delhi – 110 025. (PAN : AAACT7573Q) (APPELLANT) (RESP…

Tidewater Marine International Inc, New Delhi vs. ADIT, Dehradun

ITA 5864/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Amit Arora, CAFor Respondent: Ms. Anupama Anand, CIT DR

Section 44BSection 44DSection 5Section 9Section 9(1)(vi)Section 9(1)(vii)

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

…aid 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 Intl. Inc. Reported in 299 ITR 238 (UK). Furthermore, in a case before the AAR [Western Geco Intl. Ltd. reported in 201 Taxman 101 (AAR-Delhi) 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…

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

ADIT, Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

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

ITA 1048/DEL/2014[2010-11]Status: DisposedITAT Delhi29 Apr 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11 Adit Vs R & B Falcon (A) Pty Ltd., International Taxation, 1St Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (Pan: Aaccr5345Q) (Appellant) (Respondent) Appellant By: Shri Anuj Arora, Cit Dr Respondent By: Shri Amit Arora, Ca Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri Anuj Arora, CIT DRFor Respondent: Shri Amit Arora, CA

Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2010-11 ADIT vs R & B Falcon (A) Pty Ltd., International Taxation, 1st Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (PAN: AACCR5345Q) (Appellant) (Respondent) Appellant by: Shri Anuj Arora, CIT DR Respondent by: Shri Amit Arora, CA Date of hearing: 08.02.2016 Date of pronouncement: 29.04.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by t…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Section 143(2)Section 234BSection 44BSection 44DSection 9

…d feel duty bound to submit the same. 9. The Ld.D.R. on the other hand submitted that the issue in question is squarely covered against the assessee by the judgements of the Uttarakhand High Court in the cases of (a) Sedco Forex International Inc. reported in 299 ITR 238; (b) in the case of Halliburton Offshore Service Inc. reported in 300 ITR 265 and (c) in the case of Trans Ocean Offshore Inc. 299 ITR 248. He further relied upon the order of the Assessing Officer as well as the findings of the D.R.P. He submitted that : “The issue of taxability of these amounts is settled by a number of the decisions of the Ho…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Hallin Marine UK Ltd., Vs. ADIT, Intl. Taxation, Dehradun C/o Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And Assessment Year: 2009-10 ADIT, International Taxation, Vs. M/s. Hallin Marine UK Ltd., 13A-Subhash Road, Aayakar C/o Nangia & Company, Suite Bhawan, Dehradun 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And C.O. 463/Del/2012 [In ITA No. 5290/Del/2012]…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

Fugro Rovtech Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

In the result, the appeal filed by the assessee is treated as partly allowed

ITA 1230/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2016AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.1230/Mum/2014 (ननधधायण वषा / Assessment Year:2010-11) बनाम/ Fugro Rovtech Limited Asstt. Director Of Income Tax (Now Known As „Fugro Subsea (International Taxation)-3(2), Vs. 132, 1St Floor, Services Limited‟ C/O Srbc & Associates Scindia House, Llp, 16Th Floor, The Ruby, Ballard Pier, 29 Senapati Bapat Marg, Mumbai-400038 Dadar (W), Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144CSection 234BSection 44B

…n and Redelivery of vessel services” was offered to tax for 6 days of transit period out of 36 transit days. The AO, by placing reliance on the decision rendered by Hon‟be Uttaarakhand High Court in the case of CIT Vs. Sedco Forex International Drilling Inc. (299 ITR 238) has held that the entire amount of demobilization revenue for all 36 days is required to be taken as gross amount of contract u/s 44BB of the Act. The Ld DRP also upheld the same. 4. We heard the parties on this issue. Before us, the Ld D.R also relied upon the case of EMGS Project Office Vs. DDIT (2012)(27 taxmann.com 147)(Delhi ITAT), besides…

Bourbon Offshore, New Delhi vs. DDIT (It) 3(2), Mumbai

The appeal of the assessee is dismissed

ITA 2938/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year 2010-11 M/S Bourbon Offshore, Deputy Director Of Income C/O-Nangia & Company, Tax, बनाम/ Suite-4A, Plaza M-6, Jasola International Taxation-3(2), Vs. New Delhi-110025 Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcb7150J

Section 234BSection 260ASection 44B

…was legally justi fied in law and on facts in holding that interest under section 234B was not leviable when there was no debatable issue at all ?" 4 M/s Bourbon Off shore 7. In Income-tax Appeal No. 280 of 2001 (Sedco Forex International Inc. v. CIT [2008] 299 ITR 238, a Division Bench of this court have held that mobilization charges are liable to be taken into account as amount referred under sub-section (2) of section 44BB of the Act and of the said amount, 10 per cent. shall be the deemed income for levy of tax. 8. The Income-tax Appellate Tribunal has wrongly applied Circular No. 1767 issued by the Centr…

Deepwater Pacific 1 Inc., New Delhi vs. ADIT, Dehradun

In the result appeal of the assessee is dismissed

ITA 5863/DEL/2013[2010-11]Status: DisposedITAT Delhi14 Oct 2015AY 2010-11

Bench: Sh. A.T.Varky, Jm & Sh. Prashant Maharishi, Am Assessment Year: 2010-11 Deepwater Pacific I Inc. Vs. Adit C/O. Nangia & Company International Taxation, Suite 4A, Plaza M-6, Jasola Income Tax Office, Subhash Road New Delhi Dehradun (Appellant) (Respondent) Pan : Aadcd1582A Assessee By Sh. Amit Arora, Ca Revenue By Shri Hemant Gupta, Sr. Dr Date Of Hearing :- 12/10/2015 Date Of Pronouncement :- 14/10/2015

Section 143(3)Section 144Section 44Section 44B

…ng out 10% of the presumptive income u/s 44BB and same is required to be included for the purpose of computing income there under by the decision of Hon’ble UttaraKhand High Court in case of SEDCO FOREX INTERNATIONAL INC. VS. COMMISSIONER OF INCOME TAX & ANR. 299 ITR 238. 05. LD. DR also submitted that the issue is covered in favour of the revenue. 06. We have carefully considered the rival submission. Provisions of section 44BB are special presumptive tax provisions treating 10 % of the aggregate amount specified in sub-section (2) of section 44BB as deemed profits and gains of non-resident assessee who is enga…

Director of Income Tax I vs. Pvt Ltd

The appeals are dismissed

ITA/403/2013HC Delhi28 Sept 2015

Section 194Section 201Section 44Section 44BSection 80H

…was considered and this time, the Supreme Court also took note of the earlier decision in Chowringhee Sales Bureau (supra). Mr. Kaushik also referred to the decisions in DIT v. Schlumberger Asia Services Ltd (supra), Sedco Forex International Inc. v. CIT 299 ITR 238 (Uttarakhand) and the decision of this Court in CIT Tax-XI v. M/s DLF Commercial Project Corporation 2015-TIOL-1609-HC-DEL-IT. 8. Section 44BB (1) and (2) of the Act read as under: “44BB. (1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee, being a non-resident,…