Director of Income-tax v. Sedco Forex International Drilling Inc
[Citation -2020-LL-1120-85]

Citation 2020-LL-1120-85
Appellant Name Director of Income-tax
Respondent Name Sedco Forex International Drilling Inc.
Court HIGH COURT OF UTTARAKHAND AT NAINITAL
Relevant Act Income-tax
Date of Order 20/11/2020
Judgment View Judgment


IN HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 07 of 2014 Director of Income Tax ...Appellant Vs. M/s Sedco Forex International Drilling Inc. ...Respondent Shri H.M. Bhatia, learned counsel for appellant. Shri P.R. Mullick, learned counsel for respondent. 20th November, 2020 Coram: Hon ble Ravi Malimath, A.C.J. Hon ble Ravindra Maithani, J. Ravi Malimath, A.C.J. (Oral) Five substantial questions of law have been raised for consideration in this appeal. Shri Hari Mohan Bhatia, learned counsel for appellant and Shri P.R. Mullick, learned counsel for respondent, submit that questions of law that arise for consideration in this appeal have since been decided by order of Full Bench of this Court in Director of Income Tax International Taxation and Ors. Vs. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1, in terms whereof, questions of law have been answered against revenue and in favour of assessee. 2. In view of submission made by learned counsels, questions of law that arise in this appeal are also answered in favour of assesse and against revenue by following order of Full Bench of this Court in Director of Income Tax International Taxation and Ors. Vs. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1. 3. income tax appeal is accordingly dismissed. (Ravindra Maithani, J.) (Ravi Malimath) 20.11.2020 A.C.J. 20.11.2020 R.P. 2 Director of Income-tax v. Sedco Forex International Drilling Inc
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