ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

115A(5) of the Act read with section 194LD or the Act as well as non grants of TDS deducted on income being included by him in the Total Income. a. The Ld. AO has erred in not appreciating the fact the Appellant was a foreign company and registered in India as Category III FPI regulated by SEBI

M/S BOEING INTERNATIONAL CORPORATION INDIA PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

Appeal is allowed for statistical purposes

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing]

disallowance under section 40(a)(i) is required. Fees for Technical Services are taxed @10% under section 115A. CBDT circular

BOEING INTERNATIONAL CORPORATION INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 2, NEW DELHI

Appeal is allowed for statistical purposes

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing]

disallowance under section 40(a)(i) is required. Fees for Technical Services are taxed @10% under section 115A. CBDT circular

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

disallow such claim for deduction. Similarly, vide Finance Act, 2008, w.e.f. 1.4.2008 sub-section (6) has been inserted in Section 195 which requires the payer to furnish information relating to payment of any sum in such form and manner as may be prescribed by the Board. This provision is brought into force only from 1.4.2008. It will not apply

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 as such in view of the provisions under Sub-section (2) of section 90 of the Income-tax Act the provisions of Act shall apply to the extent they are more beneficial to that assessed. Ground No. 3.3 in all the assessee’s appeals

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 40(a)(i), inserted vide Finance Act, 1988 w.e.f. 1.4.89, payment in respect of royalty, fees technical services or other sums chargeable under the Income Tax Act would not get the benefit of deduction if the assessee fails to deduct TAS in respect of payments outside India which are chargeable under the IT. Act. This provision ensures effective compliance

M/S. DOLPHIN DRILLING PTE. LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result, the appeal is partly allowed for statistical purposes

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

115A read with Section 44D of the Income-tax Act, 1961." (emphasis supplied) Therefore, as clarified by the CBDT, rendering of services like imparting of training and carrying drilling operations for exploration or exploitation of natural gas would be outside the purview of “fees for technical services” under section 9(1)(vii) of the Act. Taking note of the aforesaid

ACIT, DEHRADUN vs. WESTERM GECO INTERNATIONAL LTD., GURGAON

In the result, all the appeals preferred by the assessee are allowed

Bench: Shri S. V. Mehrotra & Smt. Beena Pillaii.T.A .No.5602/Del/2013 (Assessment Year 2010-11)

115A of the Act. The assessee further pointed out that the amendment to section 44BB by way of insertion of section 44DA in the proviso to section 44BB was prospective in nature and, accordingly, the applicability of sections 44D and 44DA got excluded. 2.6. The AO, however, after considering the provisions of section 44BB and also taking into consideration