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.

41

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 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

Director of Income Tax I vs. Pvt Ltd

The appeals are dismissed

ITA/384/2015HC 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,…