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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

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

45. Ground number 4 – 5 of the appeal of the assessee is with respect to the taxability of revenue from offshore supply of imported material and its taxability under the provisions of Section 44 BB of the income tax act. The parties submitted before us that these are identical to ground number 1 – 2 of the appeal

ACIT, UTTRAKHAND vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri Challa Nagendra Prasadassessment Year: 2012-13 Acit, Vs. Uttaranchal Jal Vidyut Circle-2, Nigam Ltd., 13-A, Subhash Road, Ujjwal, Maharani Bagh, Uttarakhand. Gms Road, Dehradun. Pan: Aaacu6672R (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue By : Smt. Poonam Sharma, Sr. Dr Date Of Hearing : 22.12.2021 Date Of Pronouncement : 24.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29Th December, 2016 Of The Cit(A), Dehradun, Relating To Assessment Year 2012-13. 2. The Only Effective Ground Raised By The Revenue Reads As Under:- “1. The Ld.Cit(A) Has Erred In Law & On Facts By Allowing Depreciation On Assets For Which The Actual Cost As Per Section 43(1) Of The Income Tax Act, 1961 Was Nil. 2. The Order Of The Ld.Cit(Appeals) Be Set Aside & That Of The Assessing Officer Be Restored.”

section 2(19AA) of the I.T. Act, 1961 it was seen that the assessee had failed to comply with the terms, as the order of the Govt, of India, Ministry of Power dated 05.11.2001 was not a Gazette Notification, but was only a provisional order. Hence, the assessee company had failed to fulfill this final condition as well

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

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 in Hole

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

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 in Hole

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

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 in Hole

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

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 in Hole

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

In the result, appeal of the Revenue is dismissed

45,041/- by\nmaking various additions/disallowances.\n\n3. Against the said order, assessee filed an appeal before Ld.\nCIT(A) who vide order dated 16.01.2025, partly allowed the appeal\nof the assessee.\n\n4. Aggrieved by the order of Ld.CIT(A), Revenue is in appeal\nbefore the Tribunal by taking following grounds of appeal:-\n\n1. “On facts and circumstances

UTTRANCHAL SOCIAL DEVELOPMENT CENTRE PRIVATE LIMITED ,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

45,000/-, in the relevant previous year which stood added as unexplained cash credit u/s 68/69 r.w.s. 115BBE of the Act, in the assessment order herein passed on 31.12.2019 2 Uttranchal Social Development Centre Pvt. Ltd. and partly restricted to Rs.54,72,500/- in the lower appellate discussion, reading as under: “7.5 From the proper evaluation and appreciation