Income Tax Appeal v. Baker Hughes Singapore Pte

IN THE HIGH COURT OF UTTARAKHANDAT NAINITALHON’BLE THE CHIEF JUSTICE MS. RITU BAHRI AND HON’BLE SRI JUSTICE RAKESH THAPLIYAL 13[th] MARCH, 2024 INCOME TAX APPEAL No. 52 OF 2022Commissioner of Income Tax, (International Taxation) -3, New Delhi …Appellant Versus Baker Hughes Singapore Pte., …Respondent : Mr. Hari Mohan Bhatia, learned counsel. : Mr. Pulak Raj Mullick, learned counsel. Counsel for the appellant. Counsel for respondent JUDGMENT: (per Ms. Ritu Bahri, C.J.) The issue involved in the present appeal has been duly considered by the Full Bench of this Court in Income Tax Appeal No.40 of 2012, “Director of Income Tax International Taxation Vs. M/s Schlumberger Asia Services Ltd.”decided on 12.04.2019. 2. Learned counsel for the parties are not disputing the fact that in similar ITA No.09 of 2023, the similar issue has come up for consideration, keeping in view the Full Bench Judgment of Income Tax Appeal No.40 of 2012, “Director of Income Tax International Taxation Vs. M/s Schlumberger Asia Services Ltd.” has been dismissed. 3. This appeal is also being dismissed as per the order dated 25.07.2023, passed in ITA No.09 of 2023. ______________ RITU BAHRI, C.J. Dt:13[th] March, 2024 NR/ __________________ RAKESH THAPLIYAL, J.