Technip Uk Ltd., Gurgaon vs Dit, New Delhi on 24 April, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI "D" BENCH,
NEW DELHI ... PILLAI, JUDICIAL MEMBER
ITA No. 4284/DEL/2013
[Assessment Year: 2008-09]
Technip UK Limited Vs. The D.I.T.
C/o BMR & Associates
Technip Uk Ltd., Gurgaon vs Dcit, New Delhi on 1 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "D", NEW DELHI ... 2014
A.Y. : 2008-09
DCIT, CIRCLE 3(1)(2), M/s TECHNIP UK Ltd.,
Intl. Taxation, VS. C/o BMR & Associates
Foreign Economic Association
"Technoproui Export" [AAR No. 827 of 2009]
• Technip Italy SPA vs. Addl C1T [ITA No, 434 (Del.) 2010].
7. Assessee
assessed, as held by the Supreme Court
in the case of Technip SA vs. SMS Holding (P) Ltd.2 , with reference
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
Offshore International Ltd. Vs Asstt. Director of Income Tax,
(Now known as Technip Marine (International Taxation),
BV), C/o Block B1-701A, Dehradun
Boomerang Chandivali
relied upon the decision of this Tribunal in case of DDIT Vs
Technip of Sources Contracting B.V (Supra) wherein the Tribunal has
relied upon
submitted by learned AR that in the case of Technip offshore
29 SOT 33, relied on by revenue, the decision of the Bombay High
Court
rendered services in the nature of Consulting Engineering Services to M/s.Technip India Ltd., the main Consultant. Period involved
appellant by relying upon the decision in the case of Technip India ltd.: 2017-TIOL-3708-CESTAT-MUMBAI. The Tribunal vide its order has observed ... Therefore, relying on the decision of this Tribunal in the case of Technip India Ltd.: 2017-TIOL-3708-CESTAT-MUM, I hold that
