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

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 19 of 2013 M/s Transocean Offshore Deepwater Drilling Inc. .………. Appellant Versus Additional Director of Income Tax, International Taxation. ..………. Respondent Mr. S.K. Posti, Advocate for the appellant. Mr. H.M. Bhatia, Advocate for the respondent. JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble Servesh Kumar Gupta, J. BARIN GHOSH, C. J. (Oral) The issues and questions raised in this appeal were issues and questions before this Court in Commissioner of Income Tax & another vs. Halliburton Offshore Services Inc. This Court, in connection with the said case, by a judgment reported in (2008) 300 ITR 265, answered the issues and questions against the assessee. Following the ratio of the said judgment, we also answer the issues and questions raised in the present appeal against the assessee and, accordingly, dispose of the appeal. G (Servesh Kumar Gupta, J.) 04.09.2013 (Barin Ghosh, C. J.) 04.09.2013