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

In the result, appeal of the assessee in ITA No

194C of the Act for carrying out electrification work and interior work respectively. The revenue concluded that the said work falls under the limb of professional services and fee for technical services warranting deduction of tax at source u/s 194J of the Act @10%. Since the assessee had not deducted tax at source in terms of section 194J

ITO, WARD-1(3)(2), NEW DELHI vs. LAXMI ELECTRONICS, , HARIDQAR

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Income-Tax Officer, Versus Laxmi Electronics, F-32, Ward 1(3)(2), New Delhi. Industrial Area, Haridwar. Pan:Aacfl6648R (Appellant) (Respondent) Assessee By : None Revenue By : Sh. A.S. Rana, Sr. Dr Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Revenue Against Order Dated 31.01.2017 Of Learned Commissioner Of Income-Tax (Appeals), Agra (Camp At Dehradun) For The Assessment Year 2009-10. 2. In Ground No.1, The Revenue Has Challenged Deletion Of Addition Of Rs.2,57,71,163/- On Account Of Unconfirmed Purchases.

3 | P a g e purchase bills/invoices and various other documents relating to the purchases made by the assessee. On verifying such evidences on test check basis, he has reported that the purchase transactions were found to be genuine and correct. That being the observation of the Assessing Officer in the remand report, we do not find any infirmity

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

194C of the Act instead of section 194J of the Act. The Ld. AO is seen to have disallowed expenditure claimed under the head “Professional fee”, on account of this alleged mismatch. 1.1 The Revenue is aggrieved with this action and has approached the ITAT with the following grounds: - 1 HALLIBURTON OFF SHORE SERVICES INC. “1. Whether on the fact