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

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

iv) Whether on the facts and in the circumstances of the case and in law, the CIT (A) has erred in ignoring the nature of activities and scope of work in respect of the Annual Maintenance Contract Services, support for software and training, etc provided by the assessee lead to the infallible conclusion that the receipts of the assessee were

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

32,902/- in the order passed u/s 143(3)/144C of the Income Tax Act (''the Act''). 2. In law and on facts and circumstances of the case, Ld. AO erred in not affording a proper opportunity to the Assessee of being heard. The Assessment order passed is against the principle of natural justice. 3. Without prejudice to above

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals are identical except for the year and amounts involved and therefore the submissions made by him for one year would be applicable to the other years also. Ld DR did not controvert the aforesaid

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals are identical except for the year and amounts involved and therefore the submissions made by him for one year would be applicable to the other years also. Ld DR did not controvert the aforesaid

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals are identical except for the year and amounts involved and therefore the submissions made by him for one year would be applicable to the other years also. Ld DR did not controvert the aforesaid

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals are identical except for the year and amounts involved and therefore the submissions made by him for one year would be applicable to the other years also. Ld DR did not controvert the aforesaid

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

In the result, appeal of the assessee in ITA No

iv) The appellant prays for leave to add, amend, modify or alter any grounds of appeal at the time of or before the hearing of the appeal. 3. We have heard the rival submission and perused the material available on record. Samsung Heavy Industries Co. Ltd ('assessee herein‟) is a company incorporated in South Korea and is a tax resident

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

In the result, appeal of the assessee in ITA No

iv) The appellant prays for leave to add, amend, modify or alter any grounds of appeal at the time of or before the hearing of the appeal. 3. We have heard the rival submission and perused the material available on record. Samsung Heavy Industries Co. Ltd ('assessee herein‟) is a company incorporated in South Korea and is a tax resident