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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

5. 48/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019224(1) involving proceedings under Section 200A of the Act. 6. 49/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

5. Grounds 2,3 and 4 need to be adjudicated jointly since they are interconnected. It may be reiterated that on identical issues, decision has been rendered in favour of the Appellant on the basis of the CGG Veritas case (supra). However, after the CGG Veritas case (supra), the decision in the case of Ohm Ltd. (supra) has put things

DCIT, CIRCLE- I, INTL. TAXATION, DEHRADUN vs. DEEPWATER PACIFIC 1 INC., DEHRADUN

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5 ITA No.6001.Del.2017 Deepwater Pacific 1 Inc. (iii) Once the receipts are offered to tax u / s 44BB (1) & (2), which provides for computation of profits on gross basis, there is no scope for computing or recomputing the profits by excluding any element of receipts from the total turnover as the same would amount to defeating the very purpose

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5 ITA No.4641, 4642.Del.2017 R & B Falcon (A) PTY LTD. (iii) Once the receipts are offered to tax u / s 44BB (1) & (2), which provides for computation of profits on gross basis, there is no scope for computing or recomputing the profits by excluding any element of receipts from the total turnover as the same would amount to defeating

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5 ITA No.4641, 4642.Del.2017 R & B Falcon (A) PTY LTD. (iii) Once the receipts are offered to tax u / s 44BB (1) & (2), which provides for computation of profits on gross basis, there is no scope for computing or recomputing the profits by excluding any element of receipts from the total turnover as the same would amount to defeating

SHERWATER GEOSERVICES LTD. INDIA PROJECT OFFICE,DEHRADUN vs. AICT, INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

5 Shearwater Geoservices Ltd. (CAL) of rent UP Hotels [2013] 35 taxmann.com 565 Luxury Tax (Allahabad) Kunjpura Kiln [1982] 9 Taxman 173 (P&H) Royalty (payable to government) Rampur Distillery [2006] 154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws

SAEXPLORATION INC INDIA PROJECTS OFFICE,DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

5 Saexploration INC (CAL) of rent UP Hotels [2013] 35 taxmann.com 565 Luxury Tax (Allahabad) Kunjpura Kiln [1982] 9 Taxman 173 (P&H) Royalty (payable to government) Rampur Distillery [2006] 154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws

DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN vs. TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD., NOIDA

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

5 ITA No.6174, 6175.Del.2017 Transocean Offshore that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part

DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN vs. TRANSOCEAN OFFSHORE DEEPWATER DRILLING INC, DEHRADUN

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

5 ITA No.6174, 6175.Del.2017 Transocean Offshore that these are taxable receipts and he relied on the following judicial pronouncements: CITATION TAX / RECEIPT [1997] 228 ITR 112 (All) Jagdish Prasad Nigam Excise Duty [2006] 154 TAXMAN 266 (ALL) Mohan Shramic Central Sales Tax Udyog Ltd and Local Sales Tax [2012] 28 TAXMANN.COM 94 (CAL) Poddar Projects Surcharge is part

DCIT, CIRCLE- II, (INTERNATIONAL TAXATION), DEHRADUN vs. SUNDOWNER OFFSHORE INTERNATIONAL (BERMUDA) LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5 Sundowner Offshore International 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount to be brought to tax under section 44BB. He further submitted that

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

5 to 10) deleted the addition made by the Assessing Officer. ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. 9. Before us, the arguments taken up before the authorities below have been reiterated. 10. We have perused the record before us and the rationale of the ld. CIT(A). The ld. CIT(A) held that the distinction between

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

5 to 10) deleted the addition made by the Assessing Officer. ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. 9. Before us, the arguments taken up before the authorities below have been reiterated. 10. We have perused the record before us and the rationale of the ld. CIT(A). The ld. CIT(A) held that the distinction between