Case Law › High Court › The Commissioner Of Income Tax, Meerut v...

The Commissioner Of Income Tax, Meerut v. M/S Ongc Ltd. As Agent Of

High Court 15 Dec 2005 In favour of: Revenue

Forum / Bench

High Court · ukhcucis_pg

Parties

Date of order

15 Dec 2005

Assessment year(s)

—

Outcome

Allowed

Case summary

In The Commissioner Of Income Tax, Meerut v. M/S Ongc Ltd. As Agent Of, the High Court (2005) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

RESERVED JUDGMENT COURT NO.2 IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL INCOME TAX APPLICATION NO. 413 OF 2001 (Old No. 181 OF 1998) The Commissioner of Income Tax, Meerut ………….. Applicant Versus M/s ONGC Ltd. as agent of M/s Taylor Diving (Sea) Pvt. Ltd., Dehradun …….. Respondent Sri S.K. Posti, Advocate, learned counsel for the appellants Sri J.P. Joshi, Advocate, learned counsel for the respondent Dated: December 15, 2005 Coram: Hon’ble P.C. Verma, J. Hon’ble J.C.S. Rawat, J. The facts and circumstances of the case are identical to the facts in Income Tax Appeal No. 115 of 2001, Commissioner of Income Tax, Meerut and another Vs. M/s ONGC as agent of M/s Halliburton Offshore Services Inc. Tel Bhawan, Dehradun, which is being decided today. The substantial question which arises for our consideration has been answered in favour of the Revenue. Accordingly, the application is allowed. The question is answered in favour of the Revenue. Rajeev Dangs (J.C.S. Rawat, J.) (P.C. Verma, J.)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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