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
ITA 3909/DEL/2014[2010-11]Status: DisposedITAT Dehradun10 Nov 2021AY 2010-11
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
43B(a) has no application in
ITA Nos. 4561 & 4651/Del/2013
Smith International Inc.
computing the presumptive income under section 44BB of the Act.
• Service tax is an indirect tax levied on certain services provided by certain categories of persons including, a company. As per the service tax law, the service provider can collect service tax from the users
