Director Of Income Tax (International Taxation v. M/S Compangnie General De Geophysique
High Court
13 Nov 2018 In favour of: Assessee
Forum / Bench
High Court · ukhcucis_pg
Parties
Director Of Income Tax (International Taxation v. M/S Compangnie General De Geophysique
Date of order
13 Nov 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Director Of Income Tax (International Taxation v. M/S Compangnie General De Geophysique, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Following the aforesaid judgment of the Supreme Court, and in terms thereof, the appeal preferred by the appellant-Revenue stands 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 AT NAINITALIncome Tax Appeal No. 53 of 2014
Director of Income Tax (International Taxation)
...Appellant
Vs.
M/s Compangnie General De Geophysique ...Respondent
Mr. Hari Mohan Bhatia, Senior Standing Counsel for the appellant-Income Tax. Mr. P. R. Mullick, Advocate for the respondent.
Dated: 13[th] November, 2018
Coram: Hon’ble Ramesh Ranganathan, C.J.Hon’ble Alok Singh, J.
Ramesh Ranganathan, C.J. (Oral)
Both Sri Hari Mohan Bhatia, learned Senior Standing Counsel for the appellant-Income Tax and Sri P.R. Mullick, learned counsel for the respondent-assessee, would agree that the subject matter of this appeal is covered by the judgment of the Supreme Court in Oil and Natural Gas Corporation Ltd. vs. Commissioner of Income Tax & another reported in AIR 2015 SC (Suppl.) 1862.
2. Following the aforesaid judgment of the Supreme Court, and in terms thereof, the appeal preferred by the appellant-Revenue stands dismissed.
(Alok Singh, J.) 13.11.2018
Rahul
(Ramesh Ranganathan, C.J.)
13.11.2018
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