Commissioner Of Income Tax v. B.j. Services Company Middle East Ltd

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 09 of 2017 Commissioner of Income Tax ...Appellant Vs. B.J. Services Company Middle East Ltd. ...Respondent Shri H.M. Bhatia, learned counsel for the appellant. 16[th] December, 2020 Coram: Hon’ble Ravi Malimath, A.C.J.Hon’ble Alok Kumar Verma, J. Ravi Malimath, A.C.J. (Oral) Four substantial questions of law have been raised for consideration in this appeal. Shri Hari Mohan Bhatia, learned counsel for the appellant, submits that all the four questions of law that arise for consideration in this appeal have since been decided by the order of the Full Bench of this Court in Director of Income Tax International Taxation and Ors. v. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1, in terms whereof, the questions of law have been answered against the revenue and in favour of the assessee. 2. In view of the submission made by the learned counsel, the questions of law that arise for consideration in this appeal are also answered in favour of the assesse and against the revenue by following the order of the Full Bench of this Court in Director of Income Tax International Taxation and Ors. v. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1. 3. The income tax appeal is accordingly disposed off. (Alok Kumar Verma, J.) (Ravi Malimath) A.C.J. R.P.