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

89,023/-) and completed the assessment. The ld. AO further observed that the following receipts were not considered as part of gross contractual receipts by the assessee :- a) Service tax receipts amounting to Rs 241,32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting

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

89,023/-) and completed the assessment. The ld. AO further observed that the following receipts were not considered as part of gross contractual receipts by the assessee :- a) Service tax receipts amounting to Rs 241,32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting

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

89,023/-) and completed the assessment. The ld. AO further observed that the following receipts were not considered as part of gross contractual receipts by the assessee :- a) Service tax receipts amounting to Rs 241,32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting

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

89,023/-) and completed the assessment. The ld. AO further observed that the following receipts were not considered as part of gross contractual receipts by the assessee :- a) Service tax receipts amounting to Rs 241,32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting

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

In the result, appeal of the assessee in ITA No

89,04,947/- claimed on account of hook up and commissioning, the same was paid to 'Offshore Hook up and Construction Services India Pvt. Ltd.' for which the TDS was deducted, hence, the AO Samsung Heavy Industries Co. Ltd. vs. DCIT (Int. tax.) allowed the said amount to the assessee. He found that TDS on pre- engineering and survey

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

In the result, appeal of the assessee in ITA No

89,04,947/- claimed on account of hook up and commissioning, the same was paid to 'Offshore Hook up and Construction Services India Pvt. Ltd.' for which the TDS was deducted, hence, the AO Samsung Heavy Industries Co. Ltd. vs. DCIT (Int. tax.) allowed the said amount to the assessee. He found that TDS on pre- engineering and survey