GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

income chargeable under the head 'profits and gains of business or profession' towards royalty, fee for technical services or other sum chargeable under the Act which is payable outside India or in India to a non- resident on which TDS

GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

income chargeable under the head 'profits and gains of business or profession' towards royalty, fee for technical services or other sum chargeable under the Act which is payable outside India or in India to a non- resident on which TDS

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

income chargeable under the head 'profits and gains of business or profession' towards royalty, fee for technical services or other sum chargeable under the Act which is payable outside India or in India to a non- resident on which TDS

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Him From Time To Time

income of Rs 29,58,690/- from contract business. For contract business, the assessee filed a separate profit and loss account showing net contract receipt at Rs 48,55,140/- from M/s Parvatiya Mines, Haripur Motia, Haldwani. After claiming labour and wages of Rs 18,14,150/- and salary expenses of Rs 82,300/-, net profit was shown

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the Income- tax Act, 1961 does

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the Income- tax Act, 1961 does

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the Income- tax Act, 1961 does

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the Income- tax Act, 1961 does

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

TDS under Section 194 in the case of such kind of assessees. Under the Income Tax Act, computation of total income is made under the various heads of income, viz :- i. Salary ii. Income from house property iii. Profits and gains from business

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

business or profession". Further, section 56 of the Income-tax Act has also been amended to provide that any compensation received or receivable by any person, whether in the nature of revenue or capital, in connection with the 4 Puran Singh Negi termination or the modification of the terms and conditions of any contract relating to his employment shall

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

business profits chargeable to Indian Income-tax. The AO observed that Profit & Loss A/c of the Mumbai Project office as showing the gross income of Rs. 23,73,083/- against which the assessee had claimed the expenses of Rs. 24,34,70,741/-. The contract revenue of Rs. 23,73,45,563/- was 14.56% of the total revenue

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

business profits chargeable to Indian Income-tax. The AO observed that Profit & Loss A/c of the Mumbai Project office as showing the gross income of Rs. 23,73,083/- against which the assessee had claimed the expenses of Rs. 24,34,70,741/-. The contract revenue of Rs. 23,73,45,563/- was 14.56% of the total revenue

SHERWATER GEOSERVICES LTD. INDIA PROJECT OFFICE,DEHRADUN vs. AICT, INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

business profits because they did not involve any element of export turnover. It was observed: “just as commission received by an assessee is relatable to exports and yet it cannot form part of ‘turnover’, excise duty and sales-tax also cannot form part of the ‘turnover’.” The object of the legislature in enacting Section

SAEXPLORATION INC INDIA PROJECTS OFFICE,DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

business profits because they did not involve any element of export turnover. It was observed: “just as commission received by an assessee is relatable to exports and yet it cannot form part of ‘turnover’, excise duty and sales-tax also cannot form part of the ‘turnover’.” The object of the legislature in enacting Section

CLASSIC MOTELS,DEHRADUN vs. ITO, WARD-1(1)(2), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Income Tax Act, 1961 in the case of above named assessee. FACTS OF THE CASE: 1. The return of TDS was filed late as the partner looking after tax matters was not attending business

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON WORLDWIDE GMBH, DEHRADUN

In the result, the appeal is dismissed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.250/Ddn/2025 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dy. Commissioner Of Income Tax, Halliburton Worldwide Gmbh 1St Floor, Ida, 46, E.C. Road, Aayakar Bhawan, 13-A, Subhash Road, Vs. Dehradun, Uttarakhand. Dehradun- 248001,Uttarakhand. Pan No.Aadch1061Q अपीलाथ" Appellant ""यथ"/Respondent

business profit and the same is not taxable in India as the appellant does not have a PE in India. Hence, the addition of Rs.7,09,34,733/- made by the AO is deleted. Grounds of appeal raised are allowed in favor of the appellant.” 1.2 Aggrieved with this order of Ld. CIT(A) the Revenue has approached the ITAT

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

business of providing services and facilities in connection with prospecting/ extraction/ production of mineral oil. The return of income was filed electronically for AY 2011-12 by the assessee on 30.09.2011 declaring loss of Rs. 9,33,567/- in the profit and loss account filed along with return. During the course of assessment proceedings, the assessee gave the details

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

Income determination. Further. the plea against the initiation of proceedings u/s 271G is premature, hence no directions are required at this stage." 4. In view of the directions of the DRP, as mentioned above, fresh opportunity was accorded to the assessee by notice dated 28.10.2015, to furnish all evidence by 16.11.2015 which assessee would like to rely upon and which

INCOME TAX OFFICER-2(1)(4), RUDRAPUR, RUDRAPUR vs. SWARNIM PROMOTERS & DEVELOPERS, RUDRAPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer-2(1)(4), Swarnim Promotoers & Rudrapur. Developers, Vs. Mandi Parisar Kichha Road, Rudrapur, Uttarakhand. Pan: Abqfs9375M (Appellant) (Respondent) Assessee By Shri Amit Goel, Ca & Shri Pranav Yadav, Adv. Department By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 05/12/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 06.02.2025 For Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee Is A Partnership Firm Engaged In The Business Of Real Estate. The Return Of Income Was E-Filed On 17.10.2018 Declaring Total Income At Rs.2,89,400/-. The Case Of The Assessee Was Selected For Complete Scrutiny & The Assessing Officer Has Computed The Total Income At Rs.1,27,38,630/- Vide Order Passed U/S 143(3) R.W.S. 144B Of The Act Dated 02.06.2011 By Making The Following Additions/Disallowances:

business of Real Estate. The return of income was e-filed on 17.10.2018 declaring total income at Rs.2,89,400/-. The case of the assessee was selected for complete scrutiny and the Assessing Officer has computed the total income at Rs.1,27,38,630/- vide order passed u/s 143(3) r.w.s. 144B of the Act dated 02.06.2011 by making