MUSSORIE DEHRADUN DEVELOPMENT AUTHORITY ,DEHRADUN vs. DY.CIT, DEHRADUN

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

Bench: the date of agreement. In his reply AR of the assessee submitted that only Rs.14,00,415/- was received during the year and the assessee has inadvertently forgot to include this amount in its income. So, this may be considered as income from transfer of the above property. He furnished receipt of the above amount which is place on record. MDDA

68,000/- under section 43CA of the Act. The Ld. AR drew our attention to page No. 25 of the Paper Book which was nothing but the Draft agreement dated 12.07.1991, between TFDC and the assessee. He also drew our attention to page No. 30 of the Paper Book; i.e. the letter dated 24.06.1990 of the assessee. 4.1 Further

JOINT COMMISSIONER OF INCOME TAX, SUBHASH ROAD DEHADUN vs. M/S TIMES SQUARE, SAHASTRADHARA ROAD

In the result, appeal of the Revenue is dismissed

32% to 40%. It is also noticed that the appellant firm follows\na consistent practice of depositing and withdrawing cash from the bank accounts and\nthe cash withdrawals in the present cash are done as per routine and to conduct\nnormal business activities of the appellant firm and for incurring the day-to-day\nbusiness expenses,\n\n5.1.5

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, 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

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

32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost

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

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

32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost

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

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

32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, 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

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

32,45,767/- b) Lost in Hole amounting to Rs 80,68,19,422/- c) Reimbursement amounting to Rs 10,84,47,712/-. 4.5. The ld. AO held that the service tax receipts mentioned in a) above should be included as part of gross contractual receipts taxable u/s 44BB of the Act. As far as amount received towards Lost

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

68,009/- worked/determined out/by the auditor appointed by the Revenue. The Ld. Counsel contended that the Revenue had taken all the adverse findings pointed out by the auditor appointed by the Revenue but not the loss determined by the auditor appointed by the Revenue. It was submitted that since the loss worked/determined out/by the auditor happened to be more than

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

68,009/- worked/determined out/by the auditor appointed by the Revenue. The Ld. Counsel contended that the Revenue had taken all the adverse findings pointed out by the auditor appointed by the Revenue but not the loss determined by the auditor appointed by the Revenue. It was submitted that since the loss worked/determined out/by the auditor happened to be more than

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

32. The learned AO has raised the following grounds of appeal in ITA No. 5564/Del/2013 for the Assessment Year 2007-08:- “1. Whether on the facts and circumstances of the case, the Ld CIT(A) has erred in holding that no distinction can be made between receipts from PSC and Non-PSC Partners, ignoring the facts that the receipts from

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

68,11,169. However, the disallowances totaling to Rs. 2,12,426 have been suo-moto made by the assessee. Therefore, to prevent double addition, the difference of Rs. 8,65,98,743 was added by the AO to the total income. The AO proposed to disallow the expenses by alleging that since the said expenses had been incurred

KRISHNA KUMAR AGARWAL,DEHRADUN vs. ITO, UTTRAKHAND

Appeal is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2011-12 Sh. Krishna Kumar Agarwal, Vs. Income Tax Officer, M/S. Kumaon Brick Field, Ward-Khatima C./O- Adv. N.R. Goel, 32 E.C. Road, Dehradun, Uttarakhand Pan :Afqpa1977B (Appellant) (Respondent) Assessee By Ms. Shilpa Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

32 E.C. Road, Dehradun, Uttarakhand PAN :AFQPA1977B (Appellant) (Respondent) Assessee by Ms. Shilpa Gupta, CA Department by Sh. A.S. Rana, Sr. DR Date of hearing 12.01.2026 Date of pronouncement 12.01.2026 ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-II [in short, the “CIT(A)”], Dehradun

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

32. The ld. CIT DR opposed for the same. However, could not controvert the above reproduced observation by this Tribunal in assessee’s own case for earlier years. 33. We have heard the rival submissions and perused the orders of the lower authorities and materials available on record. We fail to see any such provision in the act that