Hardy Exploration And Production ... vs Hindustan Oil Exploration Company ... on 10 August, 2021
Author: Biren Vaishnav
Bench: Biren Vaishnav
C/IAAP/52/2020 IA JUDGMENT ... order made thereunder ?
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HINDUSTAN OIL EXPLORATION COMPANY LIMITED
Versus
HARDY EXPLORATION AND PRODUCTION (INDIA) INC.
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Appearance:
for the PETITIONER(s) No.
ANMOL A MEHTA
Ministry Of Petroleum & Natural Gas vs Hardy Exploration & Production (India) ... on 21 December, 2021
Author: C.Hari Shankar
Bench: C.Hari Shankar ... Sasiprabhu, Advocate, Mr.
Tushar Bhardwaj Advocate
versus
HARDY EXPLORATION & PRODUCTION (INDIA) INC
..... Respondent
Through: Mr. Gauhar Mirza & Ms.
Avlokita Rajvi, Advs
Hardy Exploration And Production ... vs Hindustan Oil Exploration Company ... on 19 March, 2021
Author: Biren Vaishnav
Bench: Biren Vaishnav
C/IAAP/52/2020 IA ORDER
Hardy Exploration And Production ... vs Hindustan Oil Exploration Company ... on 30 July, 2021
Author: Biren Vaishnav
Bench: Biren Vaishnav
C/IAAP/52/2020 IA ORDER ... HINDUSTAN OIL EXPLORATION COMPANY LIMITED
Versus
HARDY EXPLORATION AND PRODUCTION (INDIA) INC.
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Appearance:
for the PETITIONER(s) No.
MR. AJAY MEHTA, ADVOCATE WITH ANMOL
Hardy Exploration And Production ... vs Hindustan Oil Exploration Company ... on 8 July, 2021
Author: Biren Vaishnav
Bench: Biren Vaishnav
C/IAAP/52/2020 IA ORDER ... HINDUSTAN OIL EXPLORATION COMPANY LIMITED
Versus
HARDY EXPLORATION AND PRODUCTION (INDIA) INC.
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Appearance:
for the PETITIONER(s) No.
MR.KAMAL TRIVEDI, LD. SENIOR ADVOCATE with
Chny/2014
not deducted TDS from the payments made to Hardy Exploration and
Production India Inc (HEPI) u/s 195.
3.1 The Commissioner of Income ... Without prejudice, only the profit accruing to MIs. Hardy Exploration
and Production India Inc on sale of crude to the Appellant which is
taxable
decision of the Supreme Court in Union of India V. Hardy Exploration
and Production (India) Inc. (Hardy Exploration )7 (relied upon in the Impugned
Order
from the Indian PE of the non-resident M/s.Hardy
Exploration and Production India Inc (HEPI) and not the
profit chargeable ... holding that,
when the recipient M/s.Hardy Exploration and
Production India Inc has paid the requisite tax taking
into account the amount received from
judgment of Supreme Court in Union of India Vs. Hardy
Exploration and Production (India) INC (2018) SCC Online SC 1640.
The Supreme Court arrived ... arbitration. The Supreme Court instead of applying that ratio in Hardy
Exploration (supra) or BGS Soma (supra) employed a different method
of inquiry altogether
charter-hiring of offshore drilling rigs to oil
companies like ONGC, Hardy Exploration, etc. The revenue is in the nature of
charter-hire income from
