Director Of Income Tax (International Taxation v. M/S Transocean Offshore Deepwater Drilling Inc

IN THE HIGH COURT OF UTTARAKHAND AT NAINITALIncome Tax Appeal No. 14 of 2013With Delay Condonation Application No. 7855 of 2013 Director of Income Tax (International Taxation). .………. Appellant Versus M/s Transocean Offshore Deepwater Drilling Inc. ..………. Respondent Mr. H.M. Bhatia, Advocate for the appellant. Mr. S.K. Posti, Advocate for the respondent. JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble Servesh Kumar Gupta, J. BARIN GHOSH, C. J. (Oral) There has been 6 days’ delay in preferring the appeal. An Application for condonation of delay has been filed, which is not being objected to by the learned counsel appearing for the respondent. We have independently considered the averments made in the Application for condonation of delay and, being satisfied with the reasons furnished for the delay, allow the Application. 2. Heard learned counsel for the parties. 3. Our attention has been drawn to a judgment of this Court rendered on 30[th] July, 2012 in connection with Income Tax Appeal No. 10 of 2010 and connected appeals. The issues dealt with in the said judgment are issues in the present appeal. By the said judgment, those issues have been answered against the appellant and, following the ratio of the said judgment, we also decide the issues raised in this appeal against the appellant. The appeal is, accordingly, disposed of. (Servesh Kumar Gupta, J.)