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

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

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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)

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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)

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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)

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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)

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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)

7. 50/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- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/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

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

b) is illegal, without jurisdiction, and contrary to the mandate of the Act. Thus the impugned order is liable to be quashed. 4. That without prejudice, the order passed under Section 127 of the Act is also illegal, bad in law and without jurisdiction and as such the order passed by the PCIT under Section 12AB

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

7 protests the treatment of consortium between the Appellant and SASL as an AOP-. This ground is identical to the one adjudicated in AY 2010- 11 (Supra) and following the findings given there, it is allowed. 9. Ground No.8 protests the fact that credit for TDS has not been given. The Id. AO must do so at the time

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

7 (Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the 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

7 (Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the 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

7 (Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the 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

7 (Business profits) of the India- UK DTAA shall apply. The question of taxability of the interest on income-tax refund under a DTAA does not arise in the instant case, as the assessee is a tax resident of Hongkong and therefore, the DTAA provisions are not applicable. Further, taxability of interest u/s. 9 of the Income

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

7. Section 44DA reads as under: “Insertion of new section 44DA. ‘44DA. Special provision for computing income by way of royal-ties, etc., in case of non-residents.— (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non- resident (not being

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

7. Section 44DA reads as under: “Insertion of new section 44DA. ‘44DA. Special provision for computing income by way of royal-ties, etc., in case of non-residents.— (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non- resident (not being

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

7. Section 44DA reads as under: “Insertion of new section 44DA. ‘44DA. Special provision for computing income by way of royal-ties, etc., in case of non-residents.— (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non- resident (not being

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

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

7. Section 44DA reads as under: “Insertion of new section 44DA. ‘44DA. Special provision for computing income by way of royal-ties, etc., in case of non-residents.— (1) The income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by a non- resident (not being

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

TDS in regard to interest paid to NBFC. The ld. AR submitted referring to the second proviso to section 40(a)(ia) of the Act, which states that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

TDS in regard to interest paid to NBFC. The ld. AR submitted referring to the second proviso to section 40(a)(ia) of the Act, which states that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed