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

72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was violation of the said rule. This question was considered by the Court of Appeal in Lancaster Motor Co. (London) Ltd. v. Bremith Ltd. [1941] 1 KB 675, and it was laid

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

72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was violation of the said rule. This question was considered by the Court of Appeal in Lancaster Motor Co. (London) Ltd. v. Bremith Ltd. [1941] 1 KB 675, and it was laid

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

72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was violation of the said rule. This question was considered by the Court of Appeal in Lancaster Motor Co. (London) Ltd. v. Bremith Ltd. [1941] 1 KB 675, and it was laid

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

72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was violation of the said rule. This question was considered by the Court of Appeal in Lancaster Motor Co. (London) Ltd. v. Bremith Ltd. [1941] 1 KB 675, and it was laid

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

section 144C(13) of the Act on 30.01.2015 starting the computation of total income by taking the income as reflected in the audited profit and loss account of the assessee and determining the total income of the assessee at Rs. 2,72,23,425/-. 16. Aggrieved the assessee is in appeal before us. 17. The copy of contract entered into

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

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

72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted that the provisions of Section 44 BB of the income tax are applicable only to the services/facilities and providing plant and machinery on hire and does not apply on sale of goods and materials. Without prejudice to the above argument he submitted

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

72,190/- and Rs.4,80,41,520/- of AYs 2012-13 and 2013-14 respectively. In appeals, the assessee got part reliefs in both years. However, the assessee did not challenge any issue decided against it, by the Ld. CIT(A), in these years. But the most of the reliefs allowed to the assessee by the Ld. CIT(A) were

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

72,190/- and Rs.4,80,41,520/- of AYs 2012-13 and 2013-14 respectively. In appeals, the assessee got part reliefs in both years. However, the assessee did not challenge any issue decided against it, by the Ld. CIT(A), in these years. But the most of the reliefs allowed to the assessee by the Ld. CIT(A) were

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

SERCEL SA ,DEHRADUN vs. DCIT, CIRCLE-2, DDN, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

TDS was deducted by Oil and Natural Gas Corporation Limited (ONGS) u/s 195 of the Act, in it’s ITR. The assessee has reported an amount of Rs. 108,27,23,947/- as exempt in the Schedule EI: Exempt Income. In order to examine the veracity of the assessee’s claims, notices u/s 142(1) along with questionnaires were issued