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2018 (12) TMI 537 - HC - Income TaxDrilling rig as a qualifying ship within the meaning of Section 115VD - Held that:- This issue is covered by decision of the Delhi High Court in The Commissioner of Income Tax New Delhi versus Jagson International Limited [2012 (11) TMI 594 - DELHI HIGH COURT] against the Revenue and in favour of the respondent-assessee. Appeal against the said decision is pending before the Supreme Court as Special Leave Petition has been admitted/leave granted. As the parties submit that ruling by the Supreme Court would equally apply in the present appeal. Recording the above, the appeal is disposed of.
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