Case Law › High Court › Assessment), Special Range-1, Dehradun v...

Assessment), Special Range-1, Dehradun v. M/S Dixilyn Field Int. Drilling. Com. Houston, U.s.a

High Court 15 Dec 2005 In favour of: Unclear

Forum / Bench

High Court · ukhcucis_pg

Parties

Date of order

15 Dec 2005

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Assessment), Special Range-1, Dehradun v. M/S Dixilyn Field Int. Drilling. Com. Houston, U.s.a, the High Court (2005) allowed the appeal.

Decision: Accordingly, the appeal is allowed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

RESERVED JUDGMENT COURT NO.2 IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL INCOME TAX APPEAL NO.552 OF 2001 1. The Commissioner of Income Tax, Dehradun 2. Deputy Commissioner of Income Tax (Assessment), Special Range-1, Dehradun ………… Appellants Versus M/s Dixilyn Field Int. Drilling. Com. Houston, U.S.A. ……………. Respondent Sri S.K. Posti, Advocate, learned counsel for the appellants Sri J.P. Joshi, Advocate, learned counsel for the respondent Dated: December 15, 2005 Coram: Hon’ble P.C. Verma, J. Hon’ble J.C.S. Rawat, J. The facts and circumstances of the case are identical to the facts in Income Tax Appeal No.115 of 2001, Commissioner of Income tax, Meerut and another Vs. M/s ONGC as agent of M/s Halliburton Offshore Services Inc. Tel Bhawan, Dehradun, which is being decided today. The substantial question which arises for our consideration has been answered in favour of the Revenue. Accordingly, the appeal is allowed. The question is answered in favour of the Revenue. (J.C.S. Rawat, J.) (P.C. Verma, J.) Rajeev Dang

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