Wavefield Inseis ASA v. DIT

320 ITR 290Reported decision2009#11880 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Judgments citing Wavefield Inseis ASA 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)

…eofizyka Torun Sp zoo [2010] 320 ITR 268 (AAR) 5. ACIT Vs. Paradigm Geophysical Pvt. Ltd. [2008] 117 TTJ 812 (Delhi) 6. Lloyd Helicopters International Pty Ltd. [2001] 249 ITR 162 7. Seabird Exploration FZ LLC [2010] 320 ITR 286 8. Wavefield Inseis Asa [2009] 320 ITR 290 9. McDermott International Inc. Vs. DCIT [1994] 49 ITD 590 (Delhi) 10. Oil and Natural Gas Corporation Ltd. VS. CIT, 376 ITR 306 (SC) 11. Louis Dreyfus Armateures SAS Vs. ADIT, 54 taxmann.com 366 (Delhi) 12. Pride Offshore International LLC Vs. ADIT, 59 taxmann.com 23 (Delhi) 13. ADIT Vs. International Technical Services LLC, 71 taxmann.com 351 (…

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

…hips. Reliance in this regard is placed on the following decisions: - Sedco Forex International Drilling Inc vs ACIT (1996) (58 ITD 177) (Del) - ACIT vs Interocean Shipping India Private Limited (1994) (51 ITD 582) (Del) - Wavefield Inseis ASA vs DIT (2009) (320 ITR 290) (AAR) - Seabird Exploration FZ LLC UAE (2010) (326 ITR 558) (AAR) • Without prejudice to the above, the Delhi Bench of ITAT in the case of ACIT vs Interocean Shipping India Private Limited (1994) (51 ITD 582) (Del) has also held that the ships should be considered as machinery thereby, eligible to be categorized / covered under section 44BB of t…

DCIT, New Delhi vs. M/S. Technip Uk Ltd., Mumbai

In the result, the cross objection is allowed

ITA 1116/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Dec 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2010-11]

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri G. K. Dhall, CIT-DR
Section 44BSection 44DSection 9

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2010-11] The Dy. C.I.T. Vs. M/s Technip UK Ltd. Circle-2(2) C/o 712- 713, Tulsiani New Delhi Chambers, Free Press Journal Road, Nariman Point Mumbai PAN : AACCT8268N C.O No. 305/Del/2014 [Assessment Year: 2010-11] M/s Technip UK Ltd. Vs. The Dy. CIT C/o 712, 713, Tulsiani Circle-2(2) Chambers, Free Press New Delhi Journal Road, Nariman Point Mumbai PAN : AACCT8268N [Appellant] [Respondent] Date of Hearing : 05.12.2018 Date of Pronounceme…

DDIT (It) 2(1), Navi Mumbai vs. Swiwer Offshore Pte Ltd, Mumbai

ITA 4994/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश एवं रिवश रिवश सूद रिवश सूद सूद, "याियक सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./7939/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर आयकर अपील आयकर…

Swiwar Offshore Pte .Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

ITA 7939/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09
For Appellant: Shri Madhur Agarwal and Ms. Indira Anand-AR.sFor Respondent: Shri M.V. Rajguru-Sr. DR
Section 254(1)Section 44B

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश एवं रिवश रिवश सूद रिवश सूद सूद, "याियक सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./7939/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर आयकर अपील आयकर…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “D” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER [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) Assessee by: Shri Ajay Vohra, Adv Shri Anshul Sachar, Adv Shri Anuj Agarwal Revenue by: Shri Anuj Arora, Sr- DR Date of hearing : 24.01.2017 Date of pronouncement : 24.04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- T…

ADIT (It) 2(2), Mumbai vs. Valentine Maritime (Gulf) Ltd, Mumbai

In the result, insofar as appeal of Revenue is concerned, the same is dismissed

ITA 9239/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Joginder Singh: (A.Y : 2007-08)

For Appellant: Shri Hiro RaiFor Respondent: Shri M.C. Omi Ningshen
Section 143(3)Section 234BSection 44Section 9Section 9(1)(vi)

…n received by the assessee from Command Petroleum India Pty. Ltd. by way of a charter hire for providing helicopters for transporting men and material to an offshore location would be governed by the provisions of section 44BB. In WavefieldInsesis ASA In re: (320 ITR 290), the Authority for Advance Ruling held that the charter hire payable by Wavefield to P.F. Thor for taking on hire a chase vessel which was used by Wavefield in providing seismic services to ONGC would have to be assessed in terms of section 44BB and, therefore, Wavefield would be justified in deducting taxes at source from payment made to P.F.Th…

Valentine Maritime (Gulf) Llc, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, insofar as appeal of Revenue is concerned, the same is dismissed

ITA 8694/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Joginder Singh: (A.Y : 2007-08)

For Appellant: Shri Hiro RaiFor Respondent: Shri M.C. Omi Ningshen
Section 143(3)Section 234BSection 44Section 9Section 9(1)(vi)

…n received by the assessee from Command Petroleum India Pty. Ltd. by way of a charter hire for providing helicopters for transporting men and material to an offshore location would be governed by the provisions of section 44BB. In WavefieldInsesis ASA In re: (320 ITR 290), the Authority for Advance Ruling held that the charter hire payable by Wavefield to P.F. Thor for taking on hire a chase vessel which was used by Wavefield in providing seismic services to ONGC would have to be assessed in terms of section 44BB and, therefore, Wavefield would be justified in deducting taxes at source from payment made to P.F.Th…

DDIT, Dehradun vs. Cgg Marine Resources Norge, Gurgaon

In the result ground No. 13 of the appeal of the revenue is allowed with above direction

ITA 1493/DEL/2014[2009-10]Status: DisposedITAT Delhi12 Jan 2017AY 2009-10

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Anuj Arora, CIT DRFor Respondent: Sh. Vishal Kalra, Adv
Section 44BSection 44DSection 9

…ch charges were received by the respondent therefore there cannot be any question about the taxability of those sums. Ld. authorized representative relied upon the order of the authority for advance ruling in the case of seabird exploration FZ LLC versus DDIT 326 ITR 558 wherein it was held that in case where the agreement for hire of vessel is concluded outside India and delivery of vessel also takes place outside India, neither the origin of the income, nor the activity giving rise to the income can be said to be located in India. Therefore it was submitted that is the income there from was not taxable in India…

Wavefield Inseis ASA v. DIT (320 ITR 290) — Cited in 9 Judgments | BharatTax