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

In the result, appeal of the assessee in ITA No

depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were shown under the following three sub-heads for an aggregate sum of Rs. 23,91,08,293/-: (i) Hook up and commissioning Rs. 89,04,947/- (ii) Insurance Rs. 22,66,85,140/- (iii) Pre-engineering and survey

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

In the result, appeal of the assessee in ITA No

depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were shown under the following three sub-heads for an aggregate sum of Rs. 23,91,08,293/-: (i) Hook up and commissioning Rs. 89,04,947/- (ii) Insurance Rs. 22,66,85,140/- (iii) Pre-engineering and survey

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

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

section 271(1)(c) of the Act. 16.3 The Appellant submits that each grounds of appeal are without prejudice to one another 16.4 The Appellant craves leave to add, alter, amend, substitute and / or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing ofthe appeal.” 2. Ground

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

56. 32. The similar issue has been adjudicated for the AY 2010-11-ITA No. 1170/Del/2015, AY 2011-12- ITA No.1478/Del/2017, AY 2012-13- ITA No.6791/Del/2017, AY 2013-14- ITA No.7476/Del/2018, AY 2014-15- ITA No.7477/Del/2018, AY 2016-17- ITA No.7/DDN/2019 and AY 2017-18- ITA No.5/DDN/2022, hence, we hereby abide by the decision of the earlier orders. Disallowance

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

56. 32. The similar issue has been adjudicated for the AY 2010-11-ITA No. 1170/Del/2015, AY 2011-12- ITA No.1478/Del/2017, AY 2012-13- ITA No.6791/Del/2017, AY 2013-14- ITA No.7476/Del/2018, AY 2014-15- ITA No.7477/Del/2018, AY 2016-17- ITA No.7/DDN/2019 and AY 2017-18- ITA No.5/DDN/2022, hence, we hereby abide by the decision of the earlier orders. Disallowance

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

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ii) MN – DWN – 2002/2 of Rs .10524 1649/- iii) KG-DWN-98/4 of Rs .6245 0283/– cannot be disallowed. In view of this we direct the Ld . Assessing Officer to delete the disallowance made with respect to about 3 items . 56 . Now coming to the claim of the deduction of expenditure of Rs . 220983295/– on account of purchase of seismic