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Commissioner of Income Tax Versus M/s Expro Gulf Limited, M/s SBS Marine Limited, M/s Siem Offshore Inc, M/s Smith International Inc, M/s Subsea 7 Singapore Pte, M/s Baker Hughes Singapore, M/s Hallin Marine UK Ltd, M/s Precision Energy Services Ltd, Furgo Geoteam AS & Weatherford Oil Tools (ME) Ltd.

2015 (8) TMI 1253 - UTTARAKHAND HIGH COURT

Assessability of the amounts under Section 44BB - Held that:- In the light of the judgment of the Hon’ble Apex Court in Oil & Natural Gas Corporation Limited vs. Commissioner of Income Tax & another (2015 (7) TMI 91 - SUPREME COURT) the substantial q .....

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relating to Section 234B, we remit the matter back to the Assessing Officer to consider whether there is any liability under Section 234B on the basis that the amounts in question would fall to be assessed under Section 44BB of the Act. - Income Tax .....

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he appellant :- Mr. H.M. Bhatia, Advocate. For the respondents :- Mr. Salil Kapoor, Mr. Nageshwar Rao, Mr. P.R. Mullick, Mr. Chetan Joshi, Advocates. ORDER K.M. JOSEPH, C.J. (Oral) Similar substantial questions of law have been framed in all these ap .....

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rd the learned counsel for the parties. 4. In the light of the judgment of the Hon ble Apex Court in Civil Appeal No. 731 of 2007 and connected cases (Oil & Natural Gas Corporation Limited vs. Commissioner of Income Tax & another), the substa .....

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