The Income Tax Officer, Special Ward, Dehradun. Dehradun v. M/S Reading & Bates Exploration Co., As Agent Of Mr. R.j. Temple
High Court
03 Nov 2003 In favour of: Unclear
Forum / Bench
High Court · ukhcucis_pg
Parties
The Income Tax Officer, Special Ward, Dehradun. Dehradun v. M/S Reading & Bates Exploration Co., As Agent Of Mr. R.j. Temple
Date of order
03 Nov 2003
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Income Tax Officer, Special Ward, Dehradun. Dehradun v. M/S Reading & Bates Exploration Co., As Agent Of Mr. R.j. Temple, the High Court (2003) decided the matter under Section 17 of the Income-tax Act.
Issue: The question raised before us is as follows:- [SECTION] ## QUESTIONS: (1)“Whether, free food, beverages and boarding on the rig was not a perquisite under section 17(2)(iii) of the Income Tax Act?” [SECTION] ## ANSWER: In view of our above judgment, we answer both thequestion in the affirmative that is in favour of the...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL
Income Tax Appeal No. 520 of 2001
1.The Commissioner of Income Tax, Dehradun.
2.The Income Tax Officer, Special Ward, Dehradun. Dehradun.
………. Appellants
Versus
M/s Reading & Bates Exploration Co., as agent of Mr. R.J. Temple,
C/o M/s Arthur Anderson & Company,
426, World Trade Centre,
Barakhanba Lane, New Delhi
………Respondent
Mr. S.K. Posti, Advocate for appellants.
None for the respondent.
Date: 03.11.2003
PC:-
Affidavit proving service taken on record.
[th ]The matter is squarely covered by our decision dated 9October 2003 in Income Tax Act Appeal No. 57 of 2002; TheCommissioner of Income Tax, Meerut & another V/s SEDCO Forex International Drilling Co. Ltd.. The matter is squarely covered by our decision dated 9October 2003 in Income Tax Act Appeal No. 57 of 2002; TheCommissioner of Income Tax, Meerut & another V/s SEDCO Forex International Drilling Co. Ltd..
The question raised before us is as follows:-
QUESTIONS:
(1)“Whether, free food, beverages and boarding on the rig was not a perquisite under section 17(2)(iii) of the Income Tax Act?”
ANSWER:
In view of our above judgment, we answer both thequestion
in the affirmative that is in favour of the assessee andagainst the Department.
Appeal disposed of. No order as to costs.
(M.M. Ghildiyal, J.)
(S.H. Kapadia, C.J.)
Gur
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