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

154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount to be brought

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

154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount to be brought

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

154, 155 & 156/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19) Community Health Centre, vs. ITO, TDS, Jainty, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTCO1597B) ITA Nos.157, 158, 159 & 160/DDN/2019 (ASSESSMENT YEARS : 2014-15, 2015-16, 2017-18 & 2018-19) Veterinary Hospital, vs. ITO, TDS, Lamgara, Haldwani. Almora – 263 601 (Uttarakhand). (PAN : MRTVO1826G) (APPELLANT) (RESPONDENT) ASSESSEE