ONGC AS REPRESENTATIVE ASSESSEE OF SHELL GLOBAL SOLUTIONS INTL., B.V., NETHERLANDS.,DEHRADUN vs. ADIT, DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

permanent establishment or fixed base is situated. 8. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for included services, having regard to the use, right, information or services for which they are paid, exceeds the amount which would

ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

permanent establishment or fixed base is situated. 8. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for included services, having regard to the use, right, information or services for which they are paid, exceeds the amount which would

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

Permanent Establishment in the following cases: • Dehradun Bench of the Tribunal in the case of Baker Hughes Singapore Pte. Ltd. vs. ACIT [ITA No. 5337/DDN/2018] dated 08 February 2022 (copy enclosed); • Delhi Bench of the Tribunal in the case of Transocean Offshore International Ventures Ltd. v/s. DCIT [2022] 136 taxmann.com 351 (Delhi - Trib.) (copy enclosed).” ITA No. 6126/Del/2017

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

Permanent Establishment in the following cases: • Dehradun Bench of the Tribunal in the case of Baker Hughes Singapore Pte. Ltd. vs. ACIT [ITA No. 5337/DDN/2018] dated 08 February 2022 (copy enclosed); • Delhi Bench of the Tribunal in the case of Transocean Offshore International Ventures Ltd. v/s. DCIT [2022] 136 taxmann.com 351 (Delhi - Trib.) (copy enclosed).” ITA No. 6126/Del/2017

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

Permanent Establishment in the following cases: • Dehradun Bench of the Tribunal in the case of Baker Hughes Singapore Pte. Ltd. vs. ACIT [ITA No. 5337/DDN/2018] dated 08 February 2022 (copy enclosed); • Delhi Bench of the Tribunal in the case of Transocean Offshore International Ventures Ltd. v/s. DCIT [2022] 136 taxmann.com 351 (Delhi - Trib.) (copy enclosed).” ITA No. 6126/Del/2017

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

Permanent Establishment in the following cases: • Dehradun Bench of the Tribunal in the case of Baker Hughes Singapore Pte. Ltd. vs. ACIT [ITA No. 5337/DDN/2018] dated 08 February 2022 (copy enclosed); • Delhi Bench of the Tribunal in the case of Transocean Offshore International Ventures Ltd. v/s. DCIT [2022] 136 taxmann.com 351 (Delhi - Trib.) (copy enclosed).” ITA No. 6126/Del/2017

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

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

permanent establishment (“PE”) in India and the activities were utilized for the purpose of making or earning income from a source outside India. Since the provisions under the India-UAE DTAA are more beneficial to the assessee, the same should be applied. He further submitted that the decision of the Chennai Tribunal in the case of TVS Electronics (supra) which

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

permanent establishment (“PE”) in India and the activities were utilized for the purpose of making or earning income from a source outside India. Since the provisions under the India-UAE DTAA are more beneficial to the assessee, the same should be applied. He further submitted that the decision of the Chennai Tribunal in the case of TVS Electronics (supra) which

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

permanent establishment (“PE”) in India and the activities were utilized for the purpose of making or earning income from a source outside India. Since the provisions under the India-UAE DTAA are more beneficial to the assessee, the same should be applied. He further submitted that the decision of the Chennai Tribunal in the case of TVS Electronics (supra) which

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

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 1316/Del/2017 : Asstt. Year: 2012-13 Dcit, Vs Samsung Heavy Industries, International Taxation, C/O Price Water House Coopers Pvt. Ltd., Building No. 10, 17Th Dehradun Floor, Tower-C, Dlf Cyber City, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aajcs7859K Assessee By : None Revenue By : Sh. T. S. Mapwal, Sr. Dr Date Of Hearing: 28.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of Ld. Cit(A)-2, Noida Dated 19.12.2016. 2. Following Grounds Have Been Raised By The Revenue:

TDS made in its case and a major part of this liability has been met from self- assessment tax.” 3. The only issue involved is whether the assessee has a Permanent Establishment

SMITH INTERNATIONAL INC.,MUMBAI vs. ADIT, DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

permanent establishment" shall have the same meaning as in clause (iiia) of section 92F.’.” 8. Aggrieved with the order of the Assessing Officer, the assessee is filed an appeal before the ld. CIT(A). The ld. CIT(A) after going through the contracts, agreements and the judicial pronouncements on this issue (page no. 5 to 10) deleted the addition made

ADIT, DEHRADUN vs. M/S. SMITH INTERNATIONAL INC., DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

permanent establishment" shall have the same meaning as in clause (iiia) of section 92F.’.” 8. Aggrieved with the order of the Assessing Officer, the assessee is filed an appeal before the ld. CIT(A). The ld. CIT(A) after going through the contracts, agreements and the judicial pronouncements on this issue (page no. 5 to 10) deleted the addition made

DDIT, DEHRADUN vs. M/S. SMITH INTERNATIONAL INC., DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

permanent establishment" shall have the same meaning as in clause (iiia) of section 92F.’.” 8. Aggrieved with the order of the Assessing Officer, the assessee is filed an appeal before the ld. CIT(A). The ld. CIT(A) after going through the contracts, agreements and the judicial pronouncements on this issue (page no. 5 to 10) deleted the addition made

SMITH INTERNATIONAL INC.,MUMBAI vs. ADIT, DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

permanent establishment" shall have the same meaning as in clause (iiia) of section 92F.’.” 8. Aggrieved with the order of the Assessing Officer, the assessee is filed an appeal before the ld. CIT(A). The ld. CIT(A) after going through the contracts, agreements and the judicial pronouncements on this issue (page no. 5 to 10) deleted the addition made

BG INTERNATIONAL LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT(INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result the appeal filed by the assessee is partly allowed and stay application filed by the assessee is dismissed

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

permanent establishment’ (PE), and the right, property or contract in respect of which the ‘royalty’ or ‘FTS’ are paid, effectively connected with such PE, then, tax on such income shall be computed under the head ‘profit and gains of business or profession’ as per the net basis of taxation 11 Stay No. 14/DDN/2020 • FTS, defined under Explanation 2 to section

SERCEL SA ,DEHRADUN vs. DCIT, CIRCLE-2, DDN, DEHRADUN

In the result, the appeal of the assessee is allowed

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

TDS was deducted by Oil and Natural Gas Corporation Limited (ONGS) u/s 195 of the Act, in it’s ITR. The assessee has reported an amount of Rs. 108,27,23,947/- as exempt in the Schedule EI: Exempt Income. In order to examine the veracity of the assessee’s claims, notices u/s 142(1) along with questionnaires were issued

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

In the result, appeal of the assessee in ITA No

Permanent Establishment (PE) and income computed at profit rate of 25% thereof. While doing so, the ld AO rejected the books of account and rejected book results shown by the assessee. In AY 2008-09, the Tribunal remanded the matter to the file of the ld AO with regard to determination of profit for outsource supply vide its order

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

In the result, appeal of the assessee in ITA No

Permanent Establishment (PE) and income computed at profit rate of 25% thereof. While doing so, the ld AO rejected the books of account and rejected book results shown by the assessee. In AY 2008-09, the Tribunal remanded the matter to the file of the ld AO with regard to determination of profit for outsource supply vide its order