M/S Ensco Maritime Ltd v. The Deputy Director Of Income Tax
High Court
05 May 2011 In favour of: Unclear
Forum / Bench
High Court · ukhcucis_pg
Parties
M/S Ensco Maritime Ltd v. The Deputy Director Of Income Tax
Date of order
05 May 2011
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In M/S Ensco Maritime Ltd v. The Deputy Director Of Income Tax, the High Court (2011) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Income Tax Appeal No. 24 of 2011
M/s Ensco Maritime Ltd.
….…… Appellant
Versus
The Deputy Director of Income Tax
………. Respondent
Mr. S.K. Posti, Advocate for the appellant. Mr. Arvind Vashisth Standing Counsel (Income Tax) for the respondent.
Date of Judgment: 05.05.2011
JUDGMENT
Coram: Hon’ble Barin Ghosh, C.J.Hon’ble Sudhanshu Dhulia, J.
BARIN GHOSH, C.J. (ORAL)
The expenses, in regard to mobilization of rig and payments on account of reimbursement, were dealt with by the authorities below under Section 44 BB of the Income Tax Act, placing reliance on the judgments of this Court in Sedco Forex International Drilling Inc. (299 ITR 238) and CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265).
2. We have not been persuaded to take a different view. We, accordingly, dispose of the appeal without interference following the said judgments of this Court.
Amit
(Sudhanshu Dhulia, J.) (Barin Ghosh, C.J.)
05.05.2011
05.05.2011
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