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
ITA 4651/DEL/2013[2009-10]Status: DisposedITAT Dehradun10 Nov 2021AY 2009-10
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
For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 115ASection 143Section 293ASection 42Section 44ASection 44BSection 44D
23. Provisions contained in sub-sections (1) and (2) of Section 44BB of the Act seek to tax only those amounts, which are received or deemed to be received by the Assessee on account of provision of services and facilities in connection with, or supply of plant and machinery on hire, or to be used, in the prospecting
