Commissioner Of Income Tax v. M/S Halliburton Offshore Service Inc
High Court
26 Apr 2019 In favour of: Unclear
Forum / Bench
High Court · ukhcucis_pg
Parties
Commissioner Of Income Tax v. M/S Halliburton Offshore Service Inc
Date of order
26 Apr 2019
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax v. M/S Halliburton Offshore Service Inc, the High Court (2019) decided the matter.
Decision: Following the law declared by the Full Bench in Income Tax Appeal No.40 of 2012 and batch dated 12.04.2019, and in terms thereof, these appeals are also disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF UTTARAKHAND AT NAINITALIncome Tax Appeal No. 44 of 2014
Commissioner of Income Tax
……Appellant
Versus
M/s Halliburton Offshore Service Inc.
…….Respondent
With
Income Tax Appeal No. 38 of 2016
Commissioner of Income Tax
……Appellant …….Respondent
Versus
M/s Halliburton Offshore Service Inc.
With
Income Tax Appeal No. 39 of 2016
Commissioner of Income Tax
……Appellant …….Respondent
Versus
M/s Halliburton Offshore Service Inc.
With
Income Tax Appeal No. 54 of 2018
Commissioner of Income Tax
……Appellant …….Respondent
Versus
Triton Holdings Ltd.
With
Income Tax Appeal No. 57 of 2018
Commissioner of Income Tax ……Appellant Versus Dolphin Drilling Ltd. …….Respondent
Mr. P.R. Mullick, Advocate for the assessees. Mr. Chetan Joshi, Advocate for the appellant in ITA No. 60 of 2014.
Mr. H.M. Bhatia, Senior Standing Counsel for the Income Tax Department.
JUDGMENT
Coram: Hon’ble Ramesh Ranganathan, C.J. Hon’ble N.S. Dhanik, J.
Dated: 26[th] April, 2019
RAMESH RANGANATHAN, C.J. (Oral)
Mr. P.R. Mullick and Mr. Chetan Joshi, learned counsel for the assesseees and Mr. H.M. Bhatia, learned Senior Standing Counsel for the Income Tax Department, agree that the subject matter of these appeals is
covered by the order of the Full Bench in Income Tax Appeal No.40 of 2012 and batch dated 12.04.2019.
2. Following the law declared by the Full Bench in Income Tax Appeal No.40 of 2012 and batch dated 12.04.2019, and in terms thereof, these appeals are also disposed of. No costs.
(N.S. Dhanik, J.)
26.04.2019
NISHANT
(Ramesh Ranganathan, C. J.) 26.04.2019
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