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| The Tax Publishers2020 TaxPub(DT) 3216 (Uttarakhand-HC) INCOME TAX ACT, 1961
Section 9
Following ONGC v. CIT (2015) 376 ITR 306 (SC) : 2015 TaxPub(DT) 2605 (SC), issue as regards taxability of amount received by the assessee on account of the provision of seismic survey services as fee for technical services, was decided in favour of assessee.
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Income deemed to accrue or arise in India - Fee for technical services - Amount received by assessee on account of the provision of seismic survey services -
Revenue challenged order of Tribunal holding that amount received by assessee on account of provision of seismic survey services as also alleged 'reimbursement' of expenses was not in the nature of fee for technical services (FTS) as defined under section 9(1) (vii) and was not taxable under the provisions of section 44DA read with section 115A. Held: The said questions of law was already answered by the order in ONGC v. CIT [(2015) 376 ITR 306 (SC) : 2015 TaxPub(DT) 2605 (SC)]. In terms whereof, substantial questions of law was answered in favour of the assessee and against revenue.
Followed:Oil & Natural Gas Corporation Ltd. v. CIT & Anr. (2015) 376 ITR 306 (SC) : 2015 TaxPub(DT) 2605 (SC),
REFERRED : Sedco Forex International Inc. Through It's Constituted Attorney Navin Sarda v. CIT & Anr. 2017 TaxPub(DT) 4664 (SC), Director of IT v. Rio Tinto Technical Services 2012-TII-01-HC-Del-INTL : 2012 TaxPub(DT) 258 (Del-HC), CIT v. ONGC as Representative assessee of Rolls Royce (P.) Ltd. 2007- TII-03-HC-UKHAND-INTL : 2008 TaxPub(DT) 1035 (Uttarakhand-HC) and CIT & Anr. v. ONGC 2008 TaxPub(DT) 1035 (Uttarakhand-HC)
FAVOUR : In assessee's favour.
A.Y. :
IN THE UTTARAKHAND HIGH COURT
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