Technip Singapore Pte Ltd. vs Director Of Income Tax & Anr. on 2 June, 2016

W.P.(C) No. 7416/2012 Page 1 of 25
Background facts
2. The Petitioner states that it is a leading solutions provider of offshore
construction, engineering, project management and support services to the
oil and gas industry worldwide. The Income Tax Officer (International
Taxation) Dehradun is stated to be the Assessing Officer („AO‟) as far as the
Petitioner is concerned.

3. By a letter dated 12th June 2008 Indian Oil Corporation Ltd („IOCL‟)
invited tenders for the “Residual Offshore Construction work” at Paradip.
The letter explained that IOCL was “setting up offshore crude oil receiving
facility having Single Point Mooring (SPM) terminal about 20 Kms. off the
coast of Paradip port in the east coast of India.” The said facility would
enable unloading the crude oil from the Very Large Crude Carriers (VLCCs)
“to meet the crude oil requirement of its Refineries located in the eastern
part of India.” The work involved installation of IOCL supplied SPM
including anchor chains, floating and subsea hoses.

Source: Indian Kanoon

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