DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD
The appeal of the assessee is allowed
ITA 153/DDN/2025[2018-19]Status: DisposedITAT Dehradun13 Jan 2026AY 2018-19
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals
For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)
68 taxmann.com 143)];
DIT vs. Jindal Drilling & Industries Ltd. [(2009) (182
Taxman 59)];
Siem Offshore Inc, In re. [(2011) 12 taxmann.com
374]
12. Apart from above, he also relied upon the following decisions in support of its clam that consideration received for services rendered in connection with prospecting, extraction or production of mineral oils shall be taxable under section
