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
ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12
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
Section 143(3)Section 44BSection 44DSection 9
32,23,63,873included in the revenue chargeable to tax as against said receipts not chargeable to tax being pure reimbursement.
3. Before the CIT(A), the assessee made elaborate arguments and also filed the order of the Tribunal in assessee’s own case for AY 2010-11 in which all the issues were decided in some
