Commissioner Of Income Tax v. Western Geco International Limited
High Court
02 Sep 2020 In favour of: Assessee
Forum / Bench
High Court · ukhcucis_pg
Parties
Commissioner Of Income Tax v. Western Geco International Limited
Date of order
02 Sep 2020
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax v. Western Geco International Limited, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: The income tax appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF UTTARAKHAND ATNAINITALINCOME TAX APPEAL NO. 27 OF 2016
Commissioner of Income Tax
…….Appellant.
Vs.
Western Geco International Limited .......Respondent
Shri Hari Mohan Bhatia, learned counsel for the appellant. Shri Chetan Joshi, learned counsel for the respondent.
Dated:02.09.2020
Coram:Hon’ble Ravi Malimath, ACJ. Hon’ble R.C. Khulbe, J. Ravi Malimath, ACJ. (Oral)
Shri Hari Mohan Bhatia, learned counsel for the revenue, submits that the 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. Vs. Schlumberger Asia Services Ltd. and Ors : 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 for the revenue, the questions of law that arise 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. Vs. Schlumberger Asia Services Ltd. and Ors : 414 ITR . Page 1
3. The income tax appeal is accordingly dismissed.
(R.C. Khulbe, J.) (Ravi Malimath, ACJ.)
02.09.2020
02.09.2020
PSR
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