MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12
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
For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B
36,20,743/- (for material and others in respect of Petrogas contract).
c) Rs. 2,53,99,401/- ( for services contract under well test division of ONGC Contract).
8. The ld AO concluded that the services performed under both the contracts are in the nature of Fees For Technical Services (FTS) as defined u/s 9(1
