AS AGENT OF MR DOTTI CARLO vs. THE COMMISSIONER OF INCOME TAX
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IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL
Income Tax Appeal No. 166 of 2005
M/s Saipem SPA As agent of Mr. Dotti Carlo. … Appellant
Versus
The Commissioner of Income Tax, Dehradun. … Respondent
Ms. Krishi Shukla, Advocate for the appellant.
Coram: Hon. Cyriac Joseph, C.J. Hon. B.C. Kandpal, J.
JUDGMENT
CYRIAC JOSEPH, C.J. (Oral)
In view of the decision of this Court in Commissioner of Income Tax and another Vs. Sedco Forex International Drilling Co. Ltd. reported in (2003) 264 ITR 320, this appeal is liable to be dismissed.
Hence, the appeal is dismissed.
(B.C. Kandpal, J.) (Cyriac Joseph, C.J.)
31.08.2005 31.08.2005 G
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