11 National Petroleum Construction Company vs. Deputy Commissioner of Income Tax, Circle 2 (2), International Taxation, New Delhi & Ors. (2022) 446 ITR 382(SC)
Deduction of tax at source – Payment to non-resident - Issue of a certificate u/s 197(1) of the IT Act–Scope of enquiry and investigation in proceedings for grant of Certificate u/s 197 of the IT Act – Difference of opinion amongst the judges of Division Bench – Reference made to a larger BenchThe Appellant, National Petroleum Construction Company, was a company incorporated under the laws of the United Arab Emirates (UAE) and was a tax resident of that country. The Appellant was,
inter alia, engaged in the fabrication of petroleum platforms,pipelines and other equipment, installation of petroleum platforms, submarine pipelines, onshore and offshore oil facilities and coating of pipelines.
Pursuant to different tender notices issued by the ONGC from time to time, the Appellant submitted tenders,
inter alia, for installation of petroleum platforms and submarine pipelines. The tenders submitted by the Appellant were accepted, and contracts executed by and between the Appellant and ONGC. The first contract executed was between the Appellant and ONGC in the F.Y. 1996-97, corresponding to the A.Y. 1997-98.
On 28th August 2005, the Appellant was awarded a contract termed as Contract No. MR/OW/MM/NHBS4WPP for the Well Platform Project-II, herei
