B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10,000. Therefore, the total volume of loan issue transactions decreased considerably indicating towards scarcity of funds in the global financial markets. Further, out of the total loan transactions, 6,534 transactions were having fixed interest rate structure i.e. during the post crisis period more than 65% of the total transactions were executed with fixed rate of interest as compared

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10,000. Therefore, the total volume of loan issue transactions decreased considerably indicating towards scarcity of funds in the global financial markets. Further, out of the total loan transactions, 6,534 transactions were having fixed interest rate structure i.e. during the post crisis period more than 65% of the total transactions were executed with fixed rate of interest as compared

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Section 143(3) of the Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law rejecting the contention of the assessee that approval having been granted in a mechanical manner is bad in law, hence the consequential proceedings u/s 147 of the Act are illegal and liable

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

In the result, appeal of the assessee in ITA No

46,384l- against Rs. 60,51,32,172/- revenue recognized by assessee. 7. In the course of hearing the assessee has filed following reconciliation of revenue on the basis of percentage completion method: 8. Ld. Counsel submitted that in A.Y. 2007-08 the revenue was recognized on percentage completion method by assessee and the same was accepted by AO. Similarly

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

In the result, appeal of the assessee in ITA No

46,384l- against Rs. 60,51,32,172/- revenue recognized by assessee. 7. In the course of hearing the assessee has filed following reconciliation of revenue on the basis of percentage completion method: 8. Ld. Counsel submitted that in A.Y. 2007-08 the revenue was recognized on percentage completion method by assessee and the same was accepted by AO. Similarly

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

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

46, E.C. Road, Circle-1, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. AAACH5154M Assessee by: Sh. Salil Kapoor, Sh. S. Lalchandani, Sh. T. Chanana, Ms. Ananya Kapoor, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 07.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal ITA No. 6026/Del/2017 with the Revenue

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

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

46, E.C. Road, Circle-1, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. AAACH5154M Assessee by: Sh. Salil Kapoor, Sh. S. Lalchandani, Sh. T. Chanana, Ms. Ananya Kapoor, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 07.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal ITA No. 6026/Del/2017 with the Revenue

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

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

46, E.C. Road, Circle-1, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. AAACH5154M Assessee by: Sh. Salil Kapoor, Sh. S. Lalchandani, Sh. T. Chanana, Ms. Ananya Kapoor, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 07.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal ITA No. 6026/Del/2017 with the Revenue