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

In the result, appeal of the revenue is dismissed

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to ITA No.4653.Del.2017 7 government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view

DCIT, CIRCLE-II, INTL. TAXATION, DEHRADUN vs. TRITON HOLDINGS LTD., DEHRADUNA

In the result, appeals of the revenue are dismissed

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

7 ITA No.4639, 4640.Del.2017 M/s. Triton Holdings Limited of receipts from the total turnover as the same would amount to defeating the very purpose of providing for a scheme of simpler mode of computation of profits and obviating the need for accounting for individual receipts or payments. 8. The Ld. DR further submitted that the amount mentioned

DCIT, CIRCLE-II, INTL. TAXATION, DEHRADUN vs. TRITON HOLDINGS LTD., DEHRADUNA

In the result, appeals of the revenue are dismissed

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

7 ITA No.4639, 4640.Del.2017 M/s. Triton Holdings Limited of receipts from the total turnover as the same would amount to defeating the very purpose of providing for a scheme of simpler mode of computation of profits and obviating the need for accounting for individual receipts or payments. 8. The Ld. DR further submitted that the amount mentioned

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. ITA No.4643.Del.2017 5 Sundowner Offshore International 8. The Ld. DR submitted

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned

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

94 Surcharge is part 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

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

94 Surcharge is part 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

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

94 (CAL) Poddar Projects Surcharge is part Of rent [2013] 35 taxmann.com 565 (Allahabad) UP Hotels Luxury Tax [1982] 9 Taxman 173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

94,983/- from one party namely, M/s. Tripura Enterprises and not deducted tax at source @ 0.1% as per section 194Q of the Act. It was the claim of the assessee that TDS is required to be made on the net amount of purchases i.e. net of GST and if the amount of GST is reduced from gross value of purchases

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

7. The Hon’ble Jurisdictional Delhi High Court in the case of Saksham Commodities (supra) in clear terms held that for initiation of proceedings u/s 153C of the Act, the AO should satisfy that books of accounts or documents or assets seized or requisition must be pertained to the assessee and satisfaction recorded must contained that the entries / papers found

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

7. The Hon’ble Jurisdictional Delhi High Court in the case of Saksham Commodities (supra) in clear terms held that for initiation of proceedings u/s 153C of the Act, the AO should satisfy that books of accounts or documents or assets seized or requisition must be pertained to the assessee and satisfaction recorded must contained that the entries / papers found

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

7. The Co-ordinate Bench of Tribunal in the case of Deepak Builders & Engineers India Ltd. in ITA No.875/Del/2025 vide order dated 01.12.2025, has made following observations:- 2. It emerges during the course of hearing that there arises the first and foremost legal issue of validity of the impugned section 153C proceedings/assessments framed on 26th March, 2023 itself between

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

7. The Co-ordinate Bench of Tribunal in the case of Deepak Builders & Engineers India Ltd. in ITA No.875/Del/2025 vide order dated 01.12.2025, has made following observations:- 2. It emerges during the course of hearing that there arises the first and foremost legal issue of validity of the impugned section 153C proceedings/assessments framed on 26th March, 2023 itself between

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

7. The Co-ordinate Bench of Tribunal in the case of Deepak Builders & Engineers India Ltd. in ITA No.875/Del/2025 vide order dated 01.12.2025, has made following observations:- 2. It emerges during the course of hearing that there arises the first and foremost legal issue of validity of the impugned section 153C proceedings/assessments framed on 26th March, 2023 itself between