2014 (1) TMI 1322

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..... For the Respondent : Shri Vivek Kumar, DR. ORDER Per G. D. Agrawal, VP :- This appeal by the assessee is directed against the order of learned CIT(A)-II, Dehradun dated 5th November, 2012 for the AY 2009-10. 2. Ground Nos.1 & 2 of the assessee's appeal read as under:- "1. That based on the facts and circumstances of the case, the ld.CIT(A) erred in upholding the order of the AO....

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....h June, 2012 vide ITA No.5284/Del/2011, wherein the ITAT held as under:- "The service tax is a statutory liability like custom duty. Hon'ble Uttarakhand High Court in their decision in Schlumberger Asia Services Ltd. (supra) concluded that reimbursement of custom duty paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received ....

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....ent. Therefore, ground no.3 in the appeal is allowed." 4. From the above, it is evident that the ITAT decided the above issue in favour of the assessee following the decision of Hon'ble Jurisdictional High Court in the case of Director of Income Tax (International Taxation) and Another Vs. Schlumberger Asia Services Ltd. - [2009] 317 ITR 156 (Uttarakhand). No contrary decision of the Hon'ble Ju....

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.... in the gross receipts u/s 44BB of the Income Tax Act, 1961." 6. At the time of hearing before us, the learned counsel fairly agreed that this issue is covered against the assessee by the decision of Hon'ble Jurisdictional High Court in the case of CIT and Another Vs. Halliburton Offshore Services Inc. - [2008] 300 ITR 265 (Uttarakhand). The facts in the said case were that the assessee rendere....