Director Of Income Tax (International Taxation v. M/S Schlumberger Asia Services Ltd
High Court
26 Apr 2019 In favour of: Assessee
Forum / Bench
High Court · ukhcucis_pg
Parties
Director Of Income Tax (International Taxation v. M/S Schlumberger Asia Services Ltd
Date of order
26 Apr 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Director Of Income Tax (International Taxation v. M/S Schlumberger Asia Services Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: Following the aforesaid judgment of the Supreme Court, and in terms thereof, this 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. 40 of 2012
Director of Income Tax (International Taxation)
…….Appellant
Versus
M/s Schlumberger Asia Services Ltd.
…….Respondent
Mr. H.M. Bhatia, Senior Standing Counsel for the Income Tax/appellant. Mr. P.R. Mullick, Advocate for the respondent.
JUDGMENT
Coram: Hon’ble Ramesh Ranganathan, C.J. Hon’ble N.S. Dhanik, J.
Dated: 26[th] April, 2019
RAMESH RANGANATHAN, C.J. (Oral)
Both Mr. H.M. Bhatia, learned Senior Standing Counsel for the Income Tax-appellant and Mr. 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 (Supp.) 1862.
2. Following the aforesaid judgment of the Supreme Court, and in terms thereof, this appeal preferred by the appellant-Revenue stands dismissed. No costs.
(N.S. Dhanik, J.) 26.04.2019
NISHANT
(Ramesh Ranganathan, C. J.)
26.04.2019
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