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
The Commissioner Of Income Tax, Meerut v. M/S Ongc Ltd. As Agent Of
Date of order
15 Dec 2005
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
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.
RESERVED JUDGMENT
COURT NO.2
IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL
INCOME TAX APPLICATION NO.77 OF 2003 (Old No.110 OF 1997)
The Commissioner of Income Tax, Meerut
…..……. Applicant
Versus
M/s ONGC Ltd. as agent of
M/s Dixilyn Field International Drilling Company
……… 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 Dang
(J.C.S. Rawat, J.) (P.C. Verma, J.)
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