Ita/29/2012 Of Assistant Director Of Income Tax v. Income Tax Appeal

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 29 of 2012 Assistant Director of Income tax (International Taxation),13-A Subhash Road, Aayakar Bhawan, Dehradun ……Appellant Versus M/s Halliburton Energy Services Ltd. …………Respondent Income Tax Appeal No. 30 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun ……… Appellant Versus M/s Halliburton Energy Services Ltd. ………….Respondent Income Tax Appeal No. 31 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun …… Appellant Versus M/s Halliburton Energy Services Ltd. ………….Respondent Income Tax Appeal No. 32 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun ………Appellant Versus M/s Halliburton Energy Services Ltd. ………….Respondent Income Tax Appeal No. 33 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun ………Appellant Versus M/s Halliburton Energy Services Ltd. …………Respondent Income Tax Appeal No. 34 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun ………Appellant Versus M/s Halliburton Energy Services Ltd. …………Respondent & Income Tax Appeal No. 35 of 2012 Assistant Director of Income tax (International Taxation), 13-A Subhash Road, Aayakar Bhawan, Dehradun ………Appellant Versus M/s Halliburton Energy Services Ltd. …………Respondent Present: Mr. Hari Mohan Bhatia, Advocate for the appellants. Mr. P. R. Mullick, Advocate for the respondents. Date: 10thOctober, 2012 Coram : Hon’ble Barin Ghosh, C.J.Hon’ble U.C. Dhyani, J. BARIN GHOSH, C.J. (Oral) The question raised in these appeals is already covered by a judgment of this Court rendered in connection with Director, Income Tax (International Taxation) Delhi-II, New Delhi versus Sedco Forex International Drilling Inc (Income Tax Appeal No. 10 of 2010) and other connected appeals, dated 30[th] July, 2012 against the appellants. Following the said judgment, we also dispose of these appeals answering the question of law against the appellants. Rathour (U.C. Dhyani, J.) (Barin Ghosh, C.J.)