ADIT, NEW DELHI vs. M/S. PARPOOL LTD., NEW DELHI

In the result, solitary ground of appeal of the revenue is dismissed

Bench: Shri H S Sidhu & Shri Prashant Maharishi

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

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

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

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INT. TAXATION CIRCLE 2 (1),

In the result all the five appeals of the assessee are partly allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INTL. TAXATION CIRCLE-2 (1),

In the result all the five appeals of the assessee are partly allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

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)

reassessment, caused the payer to erroneously refrain from deducting tax under Section 195; it must thus suffer an interest for non-payment

M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

195 while making payment to Shri Surinder Singh Chahal on purchase of land in Mohali and treated the assessee as assessee-in-default and levied tax and interest for the sums aggregating to Rs.1,82,09,546/-. 6. Before the ld. CIT (A), the assessee had strongly relied upon the judgment of the Hon'ble Delhi High Court

M/S BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. ITO (TDS), DEHRADUN

In the result, all the appeals filed by the assessee are partly allowed

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble

reassessment: or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order …. Or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act.” This can apply only to the assessee in whose case such

DIT-I, INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA, INC

The appeals are allowed

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services INC. for the very same assessment years; in addition, for the assessment year 2008-09, a notice under Section 142 (1) was also 2013:DHC:5710-DB ITA Nos.327-330 & 336-340/2012 Page 4 of 33 issued

DIT-1, INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA, INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT-1, INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA,INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT-1, INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT 1 INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT 1 , INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA, INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT 1 INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that

DIT 1 INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 issued to that company. Apparently, these notices

DIT-1, INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 issued to that company. Apparently, these notices

DIT 1 INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 issued to that company. Apparently, these notices

DIT 1 INTERNATIONAL TAXATION vs. ALCATEL LUCENT WORLD SERVICES INC

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services ING, for the very same assessmerit years; in addition, for ' the assessment year 2008-09, a notice under Section 142 (1) was also -,. ITA Nos.327-330 & 336-340/2012 Page 3 of33 2013:DHC:7845-DB issued to that