Director Income Tax (International Taxation v. Sedco Forex Intl. Drilling Inc. Income Tax Appeal
High Court
22 Apr 2014 In favour of: Unclear
Forum / Bench
High Court · ukhcucis_pg
Parties
Director Income Tax (International Taxation v. Sedco Forex Intl. Drilling Inc. Income Tax Appeal
Date of order
22 Apr 2014
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Director Income Tax (International Taxation v. Sedco Forex Intl. Drilling Inc. Income Tax Appeal, the High Court (2014) dismissed the appeal.
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. 9 OF 2011
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 10 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc.
………..Respondent.
INCOME TAX APPEAL NO. 11 OF 2011
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 12 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 13 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 14 OF 2011
………..Respondent.
Director Income Tax (International Taxation) …..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 15 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 16 OF 2011Director Income Tax (International Taxation)
………..Respondent.
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 17 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 18 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 19 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc. INCOME TAX APPEAL NO. 20 OF 2011
………..Respondent.
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc.
………..Respondent.
&
INCOME TAX APPEAL NO. 21 OF 2011
Director Income Tax (International Taxation)
…..Appellant.
Versus
Sedco Forex Intl. Drilling Inc.
………..Respondent.
Mr. H.M. Bhatia, Advocate for the appellant. Mr. S.K. Posti, Advocate for the respondent.
Coram:
Hon'ble Barin Ghosh, C.J.Hon'ble V.K. Bist, J.
Barin Ghosh, C.J. (Oral)
The questions of law raised in these Appeals are identical and, accordingly, they are taken up for hearing together.
2. The issues and questions raised in these Appeals have been answered by a Division Bench of this Court against the
appellant and in favour of the respondent / assessee. For the reasons recorded in the judgment of this Court rendered in connection with Income Tax Appeal No. 10 of 2010 and other connected Appeals on 30[th] July, 2012, we also answer the questions and issues against the appellant and in favour of the respondent / assessee and dismiss the Appeals.
(V.K. Bist, J.) (Barin Ghosh, C.J.)
22.04.2014 Rathour
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