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

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

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

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

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

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

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. SUNDOWNER OFFSHORE INTERNATIONAL (BERMUDA) LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4298/Del/2016 : Asstt. Year : 2013-14 Dcit(International Taxation), Vs Sundowner Offshore Circle-2, International (Bermuda) Ltd., Dehradun C/O Nangia & Co., 3Rd Floor, Ncr Plaza, New Cantt. Road, Dehradun (Appellant) (Respondent) Pan No. Aahcs0550M Assessee By : Sh. Amit Arora, Ca Revenue By : Sh. T.S. Mapwal, Sr. Dr Date Of Hearing: 17.09.2021 Date Of Pronouncement: 21.09.2021

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

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant