SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

c. Whether the Ld. CIT(A) has erred in ignoring the ratio of the judgment in the case of M/s Chowringhee Sales Bureau (P) Ltd. (82 ITR 542, SC) wherein the Hon’ble Apex Court has held that the Sales Tax Collected by an assessee in the ordinary course of its business forms part of its business receipts. Owing

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

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

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

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

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

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

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

c) Collected sample is to be transferred in a specific quality bottle (controlled by Nitrogen and other chemicals) and transferred to another transportation facility ensuring it doesn’t get spoiled. d) Several bottom holes samples would be collected during wireline formation testing (MDT) in different wells in the block. The samples will be transferred from MDT sample chambers to specified

SH. CHANDRA KANT CHAHAL,DEHRADUN vs. ITO, DEHRADUN

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter 1 I.T.A. No. 2813/Del/2017 referred to CIT (Appeals)] Dehradun, dated 25.01.2017 for assessment wyear 2011-12. 2. The assessee has raised the following revised substantive grounds of appeal:- “1Ground No. 1 The order

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits as per the provisions

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue's are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalι.Τ.Α. No. 168/Ddn/2024 (A.Y 2016-17) Ι.Τ.Α. Νο. 163/Ddn/2024 (A.Y 2017-18) Ι.Τ.Α. Νο. 164/Ddn/2024 (A.Y 2018-19) Ι.Τ.Α. Νο. 165/Ddn/2024 (A.Y 2019-20) Ι.Τ.Α. No. 166/Ddn/2024 (A.Y 2020-21) Ι.Τ.Α. Νο. 167/Ddn/2024 (A.Y 2021-22) Dy. Commissioner Of Income Vs Weatherford Oil Tools M.E Tax, Aayakar Bhawan, 13-A, Subhash Road, Dehradun, Uttarakhand Limited. 6Th Floor, Vaman Centre, Makwana Road, J. B. Nagar, Mumbai, Maharashtra Pan: Aaacw1524G Appellant Respondent Assessee By Sh. Salil Kapoor, Adv, Sh. Amit Arora, Adv, Sh. Shivamyadav, Adv & Ms. Somya Singh, Adv Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 28/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Revenue Against The Orders Of Commissioner Of Income Tax (Appeals) Cit(A)-Noida, 2 ('Ld. Cit(A)' For Short), Delhi Dated 31/07/2024 For The Assessment Years2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Respectively. 2. All The Above Appeals Are Having Identical Issues To Be Decided, Therefore, The Captioned Appeals Filed By The Revenue Were Heard Together & Decided In This Common Order. 2

capital tools M.E. Ltd. under the head "Salaries". The assessee does not get the benefit of exclusionary clause 2 of sec. 9(1)(vii) since this activity executing annual maintenance contract and consultancy is not a mining activity and is purely technical service. Similarly, these nature of activities are not covered under provisions of sec. 44BB and royalty in nature

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

c. Cash - Rs.1,00,00,000- 6. The aforesaid two cheques were issued from Miyanwal, Kisan Sewa Sahkari Samiti by the asessee. 7. With regard to payment of Rs. 1 crore in cash, the assessee did not have sufficient cash with him and accordingly on 05.12.2014, he entered into a partnership deed with Sh. Rameshwar Havelia, pursuant to which

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

1) of the Act has to be that of the revisionary authority and cannot be at the behest of some other subordinate authority. In the facts of the present appeal, it is abundantly clear that the exercise of powers under section 263 of the Act is not due to any independent application of mind by the revisionary authority

HARISH CHANDRA BATRA,DEHRADUN vs. ITO, WARD- 1(3), DEHRADUN

In the result, the appeal of the assessee is allowed

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

capital gain. Consequent to the addition, penalty of Rs.7,00,000 u/s 271(1)(c) has been levied by the AO. 3. We find that the page no. 11, the Assessing Officer has mentioned that “issue penalty notice u/s 271(1)(c).” 4. We also find that the para no. 5 of the penalty order dated10.02.2015 reads as under

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

C) Diary No.40486 of 2018). - Nokia Solutions (vii) The judgment of the Delhi High Court in Skylight Hospitality LLP is distinguishable and is not applicable to the facts of the present case: • The judgment was rendered on its own peculiar facts. • In that case, the tax evasion petition mentioned the factum of conversion of the company into a Limited Liability

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

C) Diary No.40486 of 2018). - Nokia Solutions (vii) The judgment of the Delhi High Court in Skylight Hospitality LLP is distinguishable and is not applicable to the facts of the present case: • The judgment was rendered on its own peculiar facts. • In that case, the tax evasion petition mentioned the factum of conversion of the company into a Limited Liability

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. 2. Cases called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. We come to the “lead” assessment year 2010-11 herein involving the assessee’s penalty appeal ITA No. 115/DDN/2019 wherein both the learned lower authorities have held

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. 2. Cases called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. We come to the “lead” assessment year 2010-11 herein involving the assessee’s penalty appeal ITA No. 115/DDN/2019 wherein both the learned lower authorities have held

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. 2. Cases called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. We come to the “lead” assessment year 2010-11 herein involving the assessee’s penalty appeal ITA No. 115/DDN/2019 wherein both the learned lower authorities have held