Commissioner Income Tax, Dehradun And Another v. M/S R & B Falcon (A) Pvt. Ltd

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 24 of 2008 Commissioner Income Tax, Dehradun and another ………….. Appellants Versus M/s R & B Falcon (A) Pvt. Ltd., C/o Nangia and Company, 75/7, Rajpur Road, Dehradun. .…………. Respondent Present: Mr. H.M. Bhatia, Advocate for the appellants. M[r. S.K. Posti, Advocate for the respondent. ] Coram: Hon’ble Barin Ghosh, C.J.Hon’ble Alok Singh, J. BARIN GHOSH, C.J. (Oral) The question raised in the present appeal, namely, whether total reimbursement of mobilization expenses is part of gross receipt for computation of income under Section 44BB of the Income Tax Act, 1961, has been answered in favour of the appellants by a Division of this Court in the case of Commissioner of Income Tax and another versus Halliburton Offshore Services Inc., reported in [2008] 300 ITR 265. Following the ratio of the judgment rendered in the said decision of this Court, we also answer the question in favour of the appellants and against the respondent. The appeal is disposed of accordingly. (Alok Singh, J.) (Barin Ghosh, C.J.) 28.02.2013 28.02.2013 P. Singh