CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS returns under Section 200A of the Act, clause (c) to Sub-Section(1) to Section 200A was introduced with effect from 01.07.2012. Therefore, the 5

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

1,898,390,096 are taxable under section 44BB of the Act, as opposed to the Appellant‟s claim that 2% of revenues should be taxed in India. 2. The learned CIT(A) has erred in not following the assessment order for AY 2006-07, where 2% of the revenues from offshore supply of imported material have been taxed

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

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 Date of Hearing 18.04.2022 Date of Pronouncement 05.05.2022 PER R.K. PANDA, AM, These are cross appeals. The first one is filed by the assessee and the second one filed

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

5 raised by the assessee for the Asst Year 2015-16 regarding the taxability of interest on income tax refund at Maximum Marginal Rate or as per section 115A of the Act. 10.1. We have heard the rival submissions and perused the materials available on record. The assessee also offered interest income on Income Tax Refund under the head ‘income

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

5 raised by the assessee for the Asst Year 2015-16 regarding the taxability of interest on income tax refund at Maximum Marginal Rate or as per section 115A of the Act. 10.1. We have heard the rival submissions and perused the materials available on record. The assessee also offered interest income on Income Tax Refund under the head ‘income

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

5 raised by the assessee for the Asst Year 2015-16 regarding the taxability of interest on income tax refund at Maximum Marginal Rate or as per section 115A of the Act. 10.1. We have heard the rival submissions and perused the materials available on record. The assessee also offered interest income on Income Tax Refund under the head ‘income

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

5 raised by the assessee for the Asst Year 2015-16 regarding the taxability of interest on income tax refund at Maximum Marginal Rate or as per section 115A of the Act. 10.1. We have heard the rival submissions and perused the materials available on record. The assessee also offered interest income on Income Tax Refund under the head ‘income