Shelf Drilling International Inc v. Addl. Director Of Income Tax, International Taxation, Dehradun

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 1 of 2017 Shelf Drilling International Inc. ..………. Appellant Versus Addl. Director of Income Tax, International Taxation, Dehradun. ...………. Respondent Mr. P.R. Mullick, Advocate for the appellant. Mr. H.M. Bhatia, Brief Holder for the State of Uttarakhand / respondent. JUDGMENT Coram: Hon’ble K.M. Joseph, C.J. Hon’ble V.K. Bist, J. Dated: 27[th] February, 2017 K.M. JOSEPH, C.J. (Oral) Heard Mr. Pulak Raj Mullick, learned counsel appearing for the appellant and Mr. H.M. Bhatia, learned Brief Holder appearing for the State. 2. As far as Questions of Law Nos. (a) & (b) are concerned, after hearing the learned counsel for the parties, we can safely take the view that they are covered against the appellant by virtue of the judgment rendered by this Court earlier in the case of Commissioner of Income Tax vs. Halliburton Offshore Services Inc., reported in (2008) 300 ITR 265, as well as the judgment passed in Income Tax Appeal No. 50 of 2015 and connected matters. As far as Question of Law No. (c) is concerned, nothing is established before us to show that the findings of the Tribunal can be said to be perverse. 3. Consequently, the appeal will stand dismissed. G (V.K. Bist, J.) 27.02.2017