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

156) - the Hon’ble High Court of Uttarakhand held that the Customs Duty, being statutory in nature, could not form part of the deemed profits unlike other amounts received towards reimbursements. The line of reasoning being that for the import of the machinery or equipment, liability to pay the customs duty was on the Oil and Natural Gas Corporation (ONGC

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

156) - the Hon’ble High Court of Uttarakhand held that the Customs Duty, being statutory in nature, could not form part of the deemed profits unlike other amounts received towards reimbursements. The line of reasoning being that for the import of the machinery or equipment, liability to pay the customs duty was on the Oil and Natural Gas Corporation (ONGC

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

156) - the Hon’ble High Court of Uttarakhand held that the Customs Duty, being statutory in nature, could not form part of the deemed profits unlike other amounts received towards reimbursements. The line of reasoning being that for the import of the machinery or equipment, liability to pay the customs duty was on the Oil and Natural Gas Corporation (ONGC

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

156 (Uttarakhand) for Asst Year 2002-03 ; decision of Delhi Tribunal in assessee’s own case for Asst Year 2007-08 in ITA No. 6063/Del/2010 dated 18.05.2012 ; for Asst Year 2011-12 in ITA Nos. 6437 & 6439 / Del/ 2014 dated 05/05/2022 and for Asst Year 2012-13 in ITA No. 79/Del/2017 dated 01.07.2021 . ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee

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

156 (Uttarakhand) for Asst Year 2002-03 ; decision of Delhi Tribunal in assessee’s own case for Asst Year 2007-08 in ITA No. 6063/Del/2010 dated 18.05.2012 ; for Asst Year 2011-12 in ITA Nos. 6437 & 6439 / Del/ 2014 dated 05/05/2022 and for Asst Year 2012-13 in ITA No. 79/Del/2017 dated 01.07.2021 . ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee

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

156 (Uttarakhand) for Asst Year 2002-03 ; decision of Delhi Tribunal in assessee’s own case for Asst Year 2007-08 in ITA No. 6063/Del/2010 dated 18.05.2012 ; for Asst Year 2011-12 in ITA Nos. 6437 & 6439 / Del/ 2014 dated 05/05/2022 and for Asst Year 2012-13 in ITA No. 79/Del/2017 dated 01.07.2021 . ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee

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

156 (Uttarakhand) for Asst Year 2002-03 ; decision of Delhi Tribunal in assessee’s own case for Asst Year 2007-08 in ITA No. 6063/Del/2010 dated 18.05.2012 ; for Asst Year 2011-12 in ITA Nos. 6437 & 6439 / Del/ 2014 dated 05/05/2022 and for Asst Year 2012-13 in ITA No. 79/Del/2017 dated 01.07.2021 . ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

TDS has not been given. The Id. AO must do so at the time of giving effect to this order. 10. Ground no. 9 challenges the levy of interest u/s 234B of the Act. This ground is allowed following the case of Maersk reported in 334 ITR 79 (UK). 11. Ground nos. 10 and 11 challenge the initiation of penalty

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

TDS thereon as under:- MB Petroleum Services LLC 18. The assessee also furnished the sample bills raised on the above two customers before the ld AO. It is not in dispute that the ld AO called for details of all the expenses more than Rs. 1 lakh from the assessee and the same had been duly furnished by the assessee

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

In the result, the appeal of the assessee is allowed

TDS has been deducted”. (Disallowance of Rs. 10,78,358/-) 5 ITA No.6608/Del./2016 (iii) The assessee's written submission vide their reply dated 16.11.2015, with regard to disallowance made as per para 5.1 of the draft assessment order regarding "Depreciation and Amortization expenses" of Rs.49,86,844/-, has been perused and found not acceptable. The assessee could not prove