ADIT, DEHRADUN vs. M/S. HAMPSON RUSSELL LTD PARTNERSHIP, MUMBAI

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

House Coopers Pvt. Ltd., Plot No. 18-A, Station Road, Bandra (West) Mumbai. PAN : AADFH8957J (Appellant) (Respondent) And Assessment Year: 2007-08 M/s. Hampson Russell Ltd. Vs. ADIT, International Taxation, Partnership, 510 715-5 Avenue, Dehradun S.W. Calgry Alberta, Canada PAN : AADFH8957J (Appellant) (Respondent) Department by Sh. Amrit Lal, Sr.DR Assessee by S/sh. Ravi Sharma & Rishabh Malhotra, Advocates Date

DIRECTOR OF INCOME TAX vs. INFRASOFT LTD

44D read with Section 115A. 14. The CIT(A) vide the order dated 10.01.2008, rejected the submissions of the Assessee company. The CIT(A) in his order noted that the Assessee company was engaged in licensing of MX software which is an engineering friendly tool for designing all types of road projects to Indian customers. He noted the clarification

TECHNIP UK LTD.,GURGAON vs. DIT, NEW DELHI

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

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

44D of the Act. 24. He submitted that the amendment brought out by the Finance Act, 2010, in Section 44BB and 44DA of the Act amounts to substantial change in the scheme of taxation of income arising to non residents engaged in the business of prospecting/extraction of mineral oils. Such a substantial 18 amendment can take effect prospectively and cannot

ADIT INTL. TAXATION, DEHRADUN vs. HRS SEISMIC SERVICES LTD.,, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt Diva Singh & Sh.Inturi Rama Rao

House Coper Dehradun-248001. Pvt.Ltd., Plot No.-18A, Nanak Road, (APPELLANT) Bandra (west), Mumbai-400050 (RESPONDENT) Appellant by Sh.A.K.Siroha, CIT DR Respondent by Sh.Ravi Sharma, Adv. Date of Hearing 20.08.2015 Date of Pronouncement 30.09.2015 ORDER This is an appeal filed by the Revenue assailing the correctness of the order dated 16.11.2011 of CIT(A)-II, Dehradun pertaining

DDIT, NEW DELHI vs. M/S MITSUI & CO. LTD., NEW DELHI

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Kuldip Singh

house of the world. It is ITA Nos.794 & 795/Del/2012 involved in trading from needle to airplane engines. It has established a Liaison Office in New Delhi and undertakes several projects in connection with big industrial installations and power projects. It filed its return of income on 13th December, 2006 declaring total income at Rs.2,71,37,369/-. During the course

DDIT, NEW DELHI vs. M/S. MITSUI AND CO. LTD., NEW DELHI

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Kuldip Singh

house of the world. It is ITA Nos.794 & 795/Del/2012 involved in trading from needle to airplane engines. It has established a Liaison Office in New Delhi and undertakes several projects in connection with big industrial installations and power projects. It filed its return of income on 13th December, 2006 declaring total income at Rs.2,71,37,369/-. During the course

DDIT, NEW DELHI vs. M/S. MITSUI & CO. LTD., NEW DELHI

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Kuldip Singh

house of the world. It is ITA Nos.794 & 795/Del/2012 involved in trading from needle to airplane engines. It has established a Liaison Office in New Delhi and undertakes several projects in connection with big industrial installations and power projects. It filed its return of income on 13th December, 2006 declaring total income at Rs.2,71,37,369/-. During the course

M/S. MITSUI & CO. LTD.,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Kuldip Singh

house of the world. It is ITA Nos.794 & 795/Del/2012 involved in trading from needle to airplane engines. It has established a Liaison Office in New Delhi and undertakes several projects in connection with big industrial installations and power projects. It filed its return of income on 13th December, 2006 declaring total income at Rs.2,71,37,369/-. During the course

MR. SUNIL GOYAL,NOIDA vs. ITO, NEW DELHI

Appeal is disposed of in accordance with the aforesaid directions

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

44D of the I.T.Act and also by ignoring the fact that section 28(va) of the I.T.Act has no application at all in the facts and circumstances of the case. 5. The authorities below have erred in attempting to justify their illegal action and also the hostile discrimination of the appellant vis-a-vis other shareholders who had also transferred

JDIT, NEW DELHI vs. M/S. VOITH SIEMENS HYDRO KRAFTWERSKETECHNIK GMBH & CO., KG, NEW DELHI

In the result the appeal of the revenue is dismissed

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi

House at Orissa. This contract was entered into vide 4th March 2002 and according to that contractor was required to supply material and rendered supervision services & training services. The appellant filed its return of income offering 10% of total amount of supply of material and equipment of Rs. 2,37,55,936/- i.e. Rs.23,75,590/- u/s 44BBB