M/S Emgs Project Office v. The Deputy Director Of Income Tax
High Court
12 Nov 2018 In favour of: Revenue
Forum / Bench
High Court · ukhcucis_pg
Parties
M/S Emgs Project Office v. The Deputy Director Of Income Tax
Date of order
12 Nov 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In M/S Emgs Project Office v. The Deputy Director Of Income Tax, the High Court (2018) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Following the aforesaid judgment of the Supreme Court, and in terms thereof, the appeal preferred by the assessee 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. 03 of 2013
M/s EMGS Project Office
...Appellant
Vs.
The Deputy Director of Income Tax
...Respondent
Mr. Sanad Kapoor and Mr. Chetan Joshi, Advocates for the appellant. Mr. Hari Mohan Bhatia, Senior Standing Counsel for the respondent-Income Tax.
Dated: 12[th] November, 2018
Coram: Hon’ble Ramesh Ranganathan, C.J.Hon’ble Alok Singh, J.
Ramesh Ranganathan, C.J. (Oral)
Both Mr. Sanad Kapoor, learned counsel for the appellant and Mr. Hari Mohan Bhatia, learned Senior Standing Counsel for Income Tax, would agree that the subject matter of this appeal is covered against the assessee and in favour of the revenue by the judgment of the Supreme Court in Sedco Forex International Inc. Vs. Commissioner of Income-tax, Meerut reported in [2017] 87 taxmann.com 29 (SC).
2. Following the aforesaid judgment of the Supreme Court, and in terms thereof, the appeal preferred by the assessee stands dismissed.
(Alok Singh, J.) 12.11.2018 Rahul
(Ramesh Ranganathan, C.J.)
12.11.2018
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