Technip UK Ltd. v. DIT (International Tax)

74 Taxmann.com 248High Court2016#14608 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 143(3)Section 144CSection 44BBSection 44DASection 9(1)(vi)Section 9(1)(vii)Section 44D

Judgments citing Technip UK Ltd. v. DIT (International Tax)

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

ITA 153/DDN/2025[2018-19]Status: DisposedITAT Dehradun13 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

ITA 152/DDN/2025[2016-17]Status: DisposedITAT Dehradun13 Jan 2026AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIALMEMBER Assessment Year: 2011-12 DCIT, Vs. M/s. Technip France SAS, Circle-3(1)(2), C/o-BMR & Associates LLP, International Taxation, 22nd Floor, Building No. 5, New Delhi Tower –A, DLF Cyber City, DLF Phase-III, Gurgaon PAN :AADCT4064B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate & Sh. Tavish Verma, Advocate Respondent by Smt. Sapna Bhatia, CIT-DR & Sh. Sanjay Kumar, Sr. DR Date of hearing 27.04.2022 Date of pronouncement 26.07.2022 ORDER PERSAKTIJIT DE…

INTECSEA ASIA PACIFIC SDN BHD,MALAYSIA vs. ACIT, INTERNATIONAL TAXATION, CIRCLE- 1, DEHRADUN

The appeal of the assessee is allowed

ITA 5577/DEL/2018[2015-16]Status: DisposedITAT Dehradun08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri B.R.R. Kumarasstt. Year : 2015-16 Intecsea Asia Pacific N Vs. Acit, International Bhd Taxation, Circle-1, Kpmg Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6Th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent)

For Appellant: Shri Ajit Jain, CA
Section 143(2)Section 143(3)Section 44BSection 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Asstt. Year : 2015-16 INTECSEA Asia Pacific n Vs. ACIT, International Bhd Taxation, Circle-1, KPMG Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent) Assessee by: Shri Ajit Jain, CA Shri Siddhesh Chaughle, CA Department by Shri Thakur Singh Mapwal, Sr. : DR O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against impugned order d…

ASIAN OILFIELD SERVICE LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, appeal of the assessee for the A

ITA 144/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad17 Feb 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Brajendra Kumar
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER & ITA.No. 144/AHD/2013 (A.Y: 2009-10) Asian Oilfield Services Limited v. DCIT – Circle – 1(1) 7th Floor, B-wing Aayakar Bhavan Manubhai Tower, Sayajigunj Race Course Baroda – 390020, Gujarat Baroda-390007, Gujarat PAN: AABCA7958F (Appellant) (Respondent) Assessee by : Shri Dharmesh Shah Department by : Shri Brajendra Kumar Date of Hearing : 05.02.2021 Date of Pronouncement : 17.02.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by t…

ASIAN OILFIELD SERVICES LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, appeal of the assessee for the A

ITA 1266/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad17 Feb 2021AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Brajendra Kumar
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER & ITA.No. 144/AHD/2013 (A.Y: 2009-10) Asian Oilfield Services Limited v. DCIT – Circle – 1(1) 7th Floor, B-wing Aayakar Bhavan Manubhai Tower, Sayajigunj Race Course Baroda – 390020, Gujarat Baroda-390007, Gujarat PAN: AABCA7958F (Appellant) (Respondent) Assessee by : Shri Dharmesh Shah Department by : Shri Brajendra Kumar Date of Hearing : 05.02.2021 Date of Pronouncement : 17.02.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by t…

LATE SMT. GIRIRAJ KAUR L/H SRI RAVINDER GILL,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

In the result appeal of the assessee is allowed

ITA 931/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2018AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishilate Smt. Giriraj Kaur, Vs. Ito, C/O. L/H Sri Ravinder Gill, Ward-1(2), 861, Mangal Bhawan, Muzaffarnagar Bhopa Road, Muzaffarnagar Pan: Dtppk0005J (Appellant) (Respondent)

For Appellant: Smt Prem Lata Bansal, Sr. AdvFor Respondent: Shri Sanjit Singh, CIT Dr
Section 143(3)Section 263Section 55A

…ot, by itself, lead to the conclusion that the order of the Assessing Officer is called for interference and revision. s) That these principles are again reiterated by the ITAT Delhi Bench in the case of Technic UK Ltd. vs DIT International Taxation in (2017) 81 Taxmann.com 311 (Del). ITAT have held that in the instant case, Assessing Officer, after considering the various submissions made by the assessee from time to time has taken a possible view, merely because the Director did not agree with the opinion of the Assessing Officer, he cannot invoke the provision of section 263 to substitute his own opinion. It h…

Technip UK Ltd. v. DIT (International Tax) (74 Taxmann.com 248) — Cited in 7 Judgments | BharatTax