Unknown vs Baker Hughes Singapore Pte
2024 Latest Caselaw 343 UK

Uttarakhand High Court

Unknown vs Baker Hughes Singapore Pte on 13 March, 2024

     IN THE HIGH COURT OF UTTARAKHAND
                AT NAINITAL
           HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                             AND
             HON'BLE SRI JUSTICE RAKESH THAPLIYAL
                             13th MARCH, 2024

       INCOME TAX APPEAL No. 52 OF 2022
Commissioner of Income Tax, (International Taxation) -
3, New Delhi
                                           ...Appellant
                      Versus

Baker Hughes Singapore Pte.,
                                                             ...Respondent

Counsel for the appellant.          :   Mr. Hari     Mohan    Bhatia,   learned
                                        counsel.

Counsel for respondent              :   Mr. Pulak Raj Mullick, learned counsel.



JUDGMENT :

(per Ms. Ritu Bahri, C.J.)

The issue involved in the present appeal has been duly considered by the Full Bench of this Court in Income Tax Appeal No.40 of 2012, "Director of Income Tax International Taxation Vs. M/s Schlumberger Asia Services Ltd." decided on 12.04.2019.

2. Learned counsel for the parties are not disputing the fact that in similar ITA No.09 of 2023, the similar issue has come up for consideration, keeping in view the Full Bench Judgment of Income Tax Appeal No.40 of 2012, "Director of Income Tax International Taxation Vs. M/s Schlumberger Asia Services Ltd." has been dismissed.

3. This appeal is also being dismissed as per the order dated 25.07.2023, passed in ITA No.09 of 2023.

______________ RITU BAHRI, C.J.

__________________ RAKESH THAPLIYAL, J.

Dt:13th March, 2024 NR/