The Commissioner Of Income Tax, Meerut & Another ………… Appellants v. O.n.g.c., Dehradun As Agent Of Mr. Krashtanov Victor ………

[ Assessment Year 1990-91 IN THE HIGH COURT OF UTTARANCHAL, AT NAINITALI.T.A. No. 322 of 2001OLD NO. 115 / 1999 The Commissioner of Income Tax, Meerut & another ………… Appellants Versus O.N.G.C., Dehradun As agent of Mr. Krashtanov Victor ………. Respondent Hon.ble P.C. Verma, A.C.J. Hon.Rajesh Tandon, J. Mr. S.K. Posti, learned counsel for the Tax Deptt. Mr. J.P. Joshi, learned counsel for the respondent The matter is squarely covered by our decision dated 30[th]September, 2003 in Income Tax Appeal No. 470 of 2001; The Commissioner of Income Tax, Meerut & Another Vs O.N.G.C,; Dehradun. The questions raised before us is as follows:- " Whether in the facts and circumstances of the case the learned Income Tax Appellate Tribunal was legally correct in directing to apply single stage grossing up of the Tax perquisities paid by ONGC on behalf of the assessee instead of multi stage grossing up, applied by the Assessing Officer under section 195-A of the Income Tax Act, 1961?" legally correct in directing to apply single stage grossing up of the Assessing Officer under section 195-A of the Income Tax For the reasons recorded in the above judgment in Income Tax Appeal No. 470 of 2001 dated 30[th] September, 2003, we answer this questions in the affirmative i.e in favour of the assessee and against the Department. answer this questions in the affirmative i.e in favour of the Appeal is disposed of accordingly. No order as to costs. (Rajesh Tandon, J.) (P.C.Verma, A.C.J.) Dt. 18.05.2004 HN