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
ITA 5305/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16
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
For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)
Permanent Establishment (PE) in India.
The ld. AO observed that for availing the benefit of provisions of sectin
44BB of the Act, it is essential that assessee should have a PE in India
ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee)
ITA No. 6173/Del/2017 & ITA No. 5305/Del/2018 (Revenue)
Schlumberger Asia Services Ltd
through which it is carrying out business in India
