Dcit Cen Cir 1(1), Mumbai vs Technip India Ltd, Mumbai on 31 July, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"J"BENCH ... Commissioner of Income Tax
................ Appellant
Central Circle-1(1), Mumbai
v/s
Technip India Ltd.
(Amalgamated with Technip E&C
India Ltd.) Unit
Technip E & C India Ltd, Mumbai vs Dcit Cen Cir 1(1), on 17 December, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... 6289/MUM/2017
Assessment Year: 2013-14
Technip E & C India Limited The Deputy Commissioner
(amalgamated with Technip Vs. of Income Tax, Central Circle
relied upon the decision of Delhi Benches of Tribunal in
case of Technip Offshore Contracting B.V. reported in 29 SOT 33 and
submitted that ... pointed out that the Tribunal while deciding the issue in
case of Technip Offshore Contracting (supra) has relied upon the decision
Delhi ITAT in the case of
DDIT(Int. Taxation) Dehradun vs Technip Offshore Contracting BV, 29 SOT 33(Delhi), in
which the same issue ... considered the aforesaid decision of Delhi ITAT in the case
of Technip Offshore Contracting (supra) and after considering all the decisions, the issue
was decided
High Court of Delhi in the case of Technip Singapore Pte.
Ltd. Vs. DIT , 70 taxman.com 233 (Del). In the said case
ITAT in the case of Deputy Director of Income Tax Vs. Technip
Offshore Contracting B.V. (supra) wherein it was held that the
Assessing Officer ... ITAT in
the case of Deputy Director of Income Tax vs Technip Offshore
Contracting B.V. (supra) was relied upon by the Rely in
support
placed on the decision of Delhi
Benches of Tribunal in case of Technip Offshore Contracting BV [2009] 29 SOT 33, in
which the Tribunal ... Tribunal while deciding the
issue in case of Technip Offshore Contracting B.V. (supra) has relied upon the decision
of Hon'ble Uttarakhand High
6642/Mum/2018
Limited 305 ITR 37 (AAR), Technip Singapore Limited v. DIT ( 385 ITR 408),
Van Oord Dredging and Marine Contractors BV v. ADIT
decision of the Delhi Bench of the Tribunal in the Technip Offshore Contracting
(ITA No.4613/D/07),dated 16.01.2009 and held that such service ... held that the Delhi Bench of the Tribunal in the Technip case had not taken
note of the Bombay High Court decision in the case
case of Siem Offshore Inc (No. 875 of
2010)(AAR), and Technip Offshore Contracting BV (ITA 4613/Del/2007) and also
China Shipping Container Lines
