Uttaranchal Court September 2007 Judgments
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Sedco Forex International Inc. (Formerly Known as Forex Neptune Intern ...
Court: Uttaranchal
Decided on: Sep-28-2007
Reported in: (2008)214CTR(Uttranchal)192; [2008]299ITR238(Uttaranchal)
1. This income tax appeal has been filed by the appellant-assessee under Section 260-A of the Income Tax Act against the consolidated order of the Income Tax Appellate Tribunal, Delhi Bench 4B4, New Delhi (for short, ITAT) dated 23.03.1999 for the Assessment Years 1986-87 and 1987-88. The ITAT has dismissed the appeal of the appellant-assessee by holding that the Assessing Officer as well as CIT (Appeals) were right in adding the amount of Rs. 99,04,000/- for the Assessment Year 1986-87 and amount worth Rs. 64,64,530/- for the Assessment Year 1987-88 received by the assessee towards mobilization charges for the purpose of imposing income tax. 2. It appears from the perusal of the prayer made in the memo of appeal that only one appeal has been filed to set aside the composite judgment dated 23.3.1999 passed by the ITAT for two Assessment Years i.e. 1986-87 and 1987- 88. No number of another appeal was given by the learned Counsel for the appellant at the time of hearing. 3. The appellan...
Commissioner of Income-tax Vs. Queens' Educational Society
Court: Uttaranchal
Decided on: Sep-24-2007
Reported in: (2009)223CTR(Uttranchal)395; [2009]319ITR160(Uttaranchal); [2009]177TAXMAN326(NULL)
ORDER1. Both these appeals, preferred by revenue under Section 260A of the Income-tax Act, 1961, involve a common question of law based on common set of facts and, therefore, are being decided by one and common judgment. Appeal No. 103 of 2007 is directed against the consolidated judgment dated 7-7-2006 of the Income-tax Appellate Tribunal, Delhi Bench 'B', New Delhi (for short, 'the ITAT') passed in ITA Nos. 2191 and 2189 (Delhi) of 2004 pertaining to assessment years 2000-01 and 2001-02, whereas Appeal No. 104 of 2007 has been preferred by the revenue against the judgment dated 7-7-2006 passed by the ITAT in Appeal No. 2190 (Delhi) of 2004 pertaining to assessment year 2001-02.2. Facts, in brief, are that the assessees are the educational societies registered under the Societies Registration Act and have been imparting education to the children. In the relevant assessment years assessees in both the appeals claimed exemption under Section 10(23C)(iiiad), which provides that the incom...
Commissioner of Income Tax Vs. Pride Foramer S.A.
Court: Uttaranchal
Decided on: Sep-24-2007
Reported in: (2008)214CTR(Uttranchal)77
1. Both these appeals under Section 260A of the IT Act, 1961 have been preferred by the Revenue against the consolidated judgment dt. 8th March, 2006 of the Income-tax Appellate Tribunal, Delhi Bench 'C', New Delhi (for short, the Tribunal) passed in ITA Nos. 3056/Del/2003 and 3057/Del/2003 pertaining to asst. yrs. 1996-97 and 1999-2000, whereby the Tribunal has allowed the appeal of the assessee.Since these appeals are based on common set of facts involving -common question of law, they are being decided by one and common judgment. We will refer to the facts in IT Appeal No. 91 of 2006 for brevity.2. Brief facts of the case are that the assessee is a non-resident company, who procured business with the ONGC by entering into a contract with ONGC for drilling operation at offshore Bombay. Business of that contract was to be completed by the end of 1993. In other words, the period of contract for the business was from 1983-84 to 1992-93. Thereafter the assessee continued to make efforts ...
Commissioner of Income Tax and anr. Vs. Saipem Spa and Atlas Offshore ...
Court: Uttaranchal
Decided on: Sep-21-2007
Reported in: (2008)214CTR(Uttranchal)138; [2008]300ITR133(Uttaranchal)
1. All these appeals have been preferred by the Revenue under Section 260A of the IT Act, 1961. Appeal Nos. 19 of 2007, 20 of 2007, 31 of 2007 and 32 of 2007 pertaining to asst. yrs. 1991-92, 1993-94, 1994-95 and 1995-96 respectively have been filed against the consolidated judgment dt. 9th June, 2006 of the Income-tax Appellate Tribunal, New Delhi (for short, the Tribunal) passed in ITA Nos. 1710 to 1713/Del/2004. Appeal No. 70 of 2007 pertaining to asst. yr. 1992-93 has been filed against the judgment dt. 2nd Nov., 2006 of the Tribunal passed in ITA No. 1577/Del/2004 and Appeal No. 37 of 2007 pertaining to asst. yr. 1993-94 has been preferred against the judgment dt. 9th March, 2006 of the Tribunal passed in ITA No. 1399/Del/2003. Vide the impugned judgment the Tribunal has confirmed the order the CIT(A) and dismissed the grounds taken by the Revenue.2. Since these appeals are based on common set of facts involving common question of law, therefore, they are being decided by one and ...
Commissioner of Income Tax and anr. Vs. Ongc as Representative Assesse ...
Court: Uttaranchal
Decided on: Sep-20-2007
Reported in: (2008)214CTR(Uttranchal)135
1. This appeal under Section 260A of the IT Act has been filed against the order dt. 22nd Dec., 2006 passed by the Income-tax Appellate Tribunal, Delhi Bench 'D', New Delhi (for short, the ITAT) in ITA No. 1638(A)/Del/2004, whereby the Tribunal has allowed the appeal of the assessee and held that amount paid to the non-resident company was in lieu of the service rendered by the non-resident company to ONGC, which is representing the assessee in this appeal and is assessable under Section 44BB of the IT Act and not under Section 44D r/w Section 115A of the IT Act. Dispute relates to asst. yr. 2001-02.2. Facts, in brief, are that an agreement was entered into between the non-resident company/assessee represented by ONGC and in terms of the said contract, non-resident company rendered services for inspection of the existing control system of three units of RR Avon Gas Generator Driven Process Gas Compressor at SHP platform and for utilizing services of engineer for Y2K roll over time at o...
Commissioner of Income Tax and the Deputy Commissioner of Income Tax, ...
Court: Uttaranchal
Decided on: Sep-20-2007
Reported in: (2007)213CTR(Uttranchal)547; [2008]300ITR265(Uttaranchal)
1. This appeal is directed against the order dated 15.9.2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 4A4, New Delhi (for short, the ITAT) passed in ITANo. 794/Del/1997 pertaining to Assessment Year 1991-92, whereby the ITAT has upheld the judgment of the CIT (Appeals) and dismissed the appeal of the Revenue. The CIT (Appeals) vide his order dated 16.7.1996 allowed the appeal of the assessee and had held that addition of Rs. 6,16,989/- received by the assessee on account of reimbursement of freight and transportation charges actually incurred in respect of equipment. Both CIT (Appeals) as well as the ITAT has held that these charges were freight and transportation charges incurred in respect of transportation of equipment by the assessee to ONGC and did not constitute an income and cannot be added as total income of assessee and on account of liquidated damages from the contract bills raised by the assessee could not be said to have accrued as income to the assessee so ...
Sunita Devi and ors. Vs. United India Insurance Co. Ltd. and anr.
Court: Uttaranchal
Decided on: Sep-20-2007
Reported in: 2008ACJ2516
Rajeev Gupta, C.J. and J.C.S. Rawat, J.1. This is a claimants' appeal seeking enhancement of compensation awarded by the Motor Accidents Claims Tribunal, Pauri Garhwal vide award dated 2.6.2005 passed in Motor Accidents Claim Petition No. 12 of 2004.2. By filing a claim application under Section 163-A of the Motor Vehicles Act, 1988, the claimants, who are unfortunate widow and minor children of the deceased Kheemanand, claimed compensation of Rs. 7,35,000 for his death in motor accident on 28.1.2004 when Maruti van bearing registration No. UA 12-0019, which was being driven by the deceased himself, met with an accident resulting in his death on the spot itself. The claimants pleaded that deceased Kheemanand used to earn Rs. 5,000 per month as driver.3. The owner and insurer of Maruti van contested the claim and denied their liability to pay compensation to the claimants. The insurer took the plea that Maruti van was being plied in breach of the policy conditions; the driver of Maruti ...
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