Commissioner Of Income Tax v. Pride Foramer Sas

I N THE HI GH COURT OF UTTARAKHAND ATNAI NI TAL I n com e Tax Appeal No. 3 5 of 2 0 1 6 Commissioner of Income Tax .......Appellant Vs. Pride Foramer SAS …....Respondent Shri Hari Mohan Bhatia, learned counsel for the appellant.Shri Pulak Raj Mullick, learned counsel for the respondent. 18[th] November, 2020 Cor am :Hon ’ble Ravi Malim at h , A.C.J.Hon ’ble Ravin dr a Mait h an i, J. Ravi Malim at h , A.C.J.( Or al) Notices were issued to the revenue on the substantial question of law nos. 2 and 3 as framed. It is presently submitted that the said questions of law have since been answered in the judgment of the Full Bench reported in ITR No. 414 page 1. 2. In view of the submissions made, the appeal is disposed-off. Substantial questions of law nos. 2 and 3 are answered in favour of the assessee and against the revenue by following the judgment of the Full Bench of this Court reported in ITR No. 414 page 1. ( Ravin dr a Mait h an i, J.) ( Ravi Malim at h) A.C.J. J.M.