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

88,592/-. However, with regard to the contracts mentioned in Serial Numbers 216 to 231, the ld. AO observed that the said services to be taxed as fees for technical services u/s 9(1)(vii) of the Act and accordingly the provisions of section 44DA of the Act on net income basis would have to be applied. ITA No. 6126/Del/2017

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

88,592/-. However, with regard to the contracts mentioned in Serial Numbers 216 to 231, the ld. AO observed that the said services to be taxed as fees for technical services u/s 9(1)(vii) of the Act and accordingly the provisions of section 44DA of the Act on net income basis would have to be applied. ITA No. 6126/Del/2017

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

88,592/-. However, with regard to the contracts mentioned in Serial Numbers 216 to 231, the ld. AO observed that the said services to be taxed as fees for technical services u/s 9(1)(vii) of the Act and accordingly the provisions of section 44DA of the Act on net income basis would have to be applied. ITA No. 6126/Del/2017

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

88,592/-. However, with regard to the contracts mentioned in Serial Numbers 216 to 231, the ld. AO observed that the said services to be taxed as fees for technical services u/s 9(1)(vii) of the Act and accordingly the provisions of section 44DA of the Act on net income basis would have to be applied. ITA No. 6126/Del/2017

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

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

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed Order

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed Order

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed Order

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

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

Section 2(24)(x) r.w.s. 36(1)(va) and 43B of the Act. The Ld. Senior Departmental Representative (hereinafter ‘Ld. DR’), placing reliance on the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. [(2022) 448 ITR 518 (SC)], requested for upholding of the disallowances, to which the Ld. Counsel seemed

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

Section 2(24)(x) r.w.s. 36(1)(va) and 43B of the Act. The Ld. Senior Departmental Representative (hereinafter ‘Ld. DR’), placing reliance on the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. [(2022) 448 ITR 518 (SC)], requested for upholding of the disallowances, to which the Ld. Counsel seemed