SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

The appeal of the assessee is allowed

293A apply\nfor the purposes of computing profits or gains or any other income referred to in\nthose sections.\n(2) The amounts referred to in sub-section (1) shall be the following, namely :—\n(a) the amount paid or payable (whether in or out of India) to the assessee or to\nany person on his behalf on account

FUGRO ROVTECH LTD,MUMBAI vs. ASST DIT (IT) 3(2), MUMBAI

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

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.1230/Mum/2014 (ननधधायण वषा / Assessment Year:2010-11) बनाम/ Fugro Rovtech Limited Asstt. Director Of Income Tax (Now Known As „Fugro Subsea (International Taxation)-3(2), Vs. 132, 1St Floor, Services Limited‟ C/O Srbc & Associates Scindia House, Llp, 16Th Floor, The Ruby, Ballard Pier, 29 Senapati Bapat Marg, Mumbai-400038 Dadar (W), Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Other grounds are general in nature and hence they do not require any adjudication. 2. The assessee is a foreign company incorporated in United Kingdom. It is engaged in the business of providing services in connection with prospecting, extraction and exploration of oil and gas. Another company named M/s Allseas Marine Contractors SA (hereinafter “Allseas”) was awarded a contract

PRODUCTION TESTING SERVICES INC,MUMBAI vs. DCIT (IT) 3(3)(2), MUMBAI

The appeal of the assessee is allowed

Bench: Shri R.C Sharma, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 1782/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2011-12) Production Testing Services Inc. Dcit (It), 3(3)(2)Floor, Sindia House, Ground Floor, Ballard C/O. Madhav Joshi & Associates बिधम/ Estate, Mumbai – 400 038. A-1, Koteshwar Niwas, Gr. Floor, Vs. Subhash Road, Ville Parle (E), Mumbai – 400 057 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aafcp5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent :

293A applied for the purpose of computing profits and gains or any other income referred to in those sections. Production Testing Services Inc. vs. DCIT(IT) 6 ITA NO. 1782/Mum/2016 – A.Y. 2011-12 (iii). That as per the assessee the provisions of Sec. 115A were not applicable in its case as the assessee had not entered into an agreement with