Specturn Geo Limited v. DIT

346 ITR 422Reported decision2012#15668 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2022.

Judgments citing Specturn Geo Limited v. DIT

DCIT, New Delhi vs. M/S. Technip France Sas, Gurgaon

In the result, appeal is dismissed

ITA 724/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judicialmember Assessment Year: 2011-12

Section 144C(5)Section 44BSection 44DSection 9(1)(vii)

…14 AY: 2011-12 14. Iranian Offshore Engineering & Construction Company Vs. ADIT, 76 taxmann.com 95 (Delhi) 15. Micoperi S.P.A. Milano Vs. DCIT [2002] 82 ITD 369 (Mumbai) 16. Bourbon Offshore Asia Pte Ltd. [2011] 337 ITR 122 (AAR) 17. Spectrum Geo Ltd. [2012] 346 ITR 422 (AAR) 18. ADIT Vs. International Technical Services LLC, 159 ITD 958 (Delhi) 19. ADIT vs. M.B. Petroleum Services LLC.: 63 SOT 63 (Del.) 20. ADIT vs. TDI Brooks Intl. Inc: 64 taxmann.com 390 (Del.) 21. Viking Maritime Inc. vs. DCIT: 69 taxmann.com 303 (Del.) 22. Fugro Geoteam vs. ADIT: 37 ITR(T) 46 (Del.) 23. ADIT vs. International Technical Serv…

Deputy Commissioner of Income-Tax, New Delhi vs. Pgs Geophysical As, Gurgaon

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

ITA 1401/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jan 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Amit Bablani, CA and Shri Sahil Gupta, CAFor Respondent: Shri G.K. Dhall, CIT(DR)
Section 115ASection 143(3)Section 144C(13)Section 44BSection 44DSection 9

…is also placed on the following judicial precedents: Micoperi SPA Milano vs DCIT (2002) (82 ITD 369) (Mum); - McDermott International Inc vs DCIT (1994) (49 ITD 590) (Del) - Bourbon Offshore Asia Pte Ltd (2011) (337 ITR 122) (AAR); - Spectrum Geo Ltd (2012) (346 ITR 422) (AAR); - Wavefield Inseis ASA (2010) (230 CTR 106) (AAR); - Lloyd Helicopters Pty Ltd (2001) (249 ITR 162) (AAR) - - Pride Offshore International LLC vs ADIT (2015) (59 taxmann.com 23) (Delhi - Trib) Valentine Maritime Gulf LLC vs ADIT (2017) (163 ITD 32) (Mumbai- - Trib) - Technip UK Limited vs DIT (2017) (81 taxman 311) (Delhi-Trib) - Saipem P…

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

…on Company vs. ADIT: 76 taxmann.com 95 (Delhi) f) Micoperi S.P.A. Milano vs DCIT [2002] 82 ITD 369 (Mumbai) g) McDermott International Inc vs DCIT [1994] 49 ITD 590 (Delhi) h) Bourbon Offshore Asia Pte Ltd [2011 ] 337 ITR 122 (AAR) i) Spectrum Geo Ltd [2012] 346 ITR 422 (AAR) j) Wavefield Inseis ASA (AAR No 844 of 2009) k) Lloyd Helicopters Pty Ltd [2001] 249 ITR 162 (AAR) 30. The ld. counsel for the assessee while arguing that the receipts for out-country services are not taxable in India, submitted that during the impugned assessment year, the assessee had undertaken certain activities from outside India in t…

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

…In re [2011] 337 ITR 122/200 Taxman 408112 taxmann.com 232 (AAR- New Delhi), Hon'ble Jurisdictional High Court in the case of OHM Ltd. (supra) as well as the decision of authority for advance ruling in the case of Spectrum Geo Ltd., In re [2012]209 Taxman 397/346 ITR 422/25 taxmann.com 77 (AAR - New Delhi) has come to the conclusion that the amounts received by the assessee during the year under consideration on account of hire charges of the drilling rig should be brought to tax by applying the deemed profit ratio of 10% u/s 44BB of the Act. The Ld. DRP has accordingly directed the AO to decide the issue as such…

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

…In re [2011] 337 ITR 122/200 Taxman 408112 taxmann.com 232 (AAR- New Delhi), Hon'ble Jurisdictional High Court in the case of OHM Ltd. (supra) as well as the decision of authority for advance ruling in the case of Spectrum Geo Ltd., In re [2012]209 Taxman 397/346 ITR 422/25 taxmann.com 77 (AAR - New Delhi) has come to the conclusion that the amounts received by the assessee during the year under consideration on account of hire charges of the drilling rig should be brought to tax by applying the deemed profit ratio of 10% u/s 44BB of the Act. The Ld. DRP has accordingly directed the AO to decide the issue as such…

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

…In re [2011] 337 ITR 122/200 Taxman 408112 taxmann.com 232 (AAR- New Delhi), Hon'ble Jurisdictional High Court in the case of OHM Ltd. (supra) as well as the decision of authority for advance ruling in the case of Spectrum Geo Ltd., In re [2012]209 Taxman 397/346 ITR 422/25 taxmann.com 77 (AAR - New Delhi) has come to the conclusion that the amounts received by the assessee during the year under consideration on account of hire charges of the drilling rig should be brought to tax by applying the deemed profit ratio of 10% u/s 44BB of the Act. The Ld. DRP has accordingly directed the AO to decide the issue as such…

Specturn Geo Limited v. DIT (346 ITR 422) — Cited in 6 Judgments | BharatTax