DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA
In the result, ground no.3 is allowed
ITA 241/DDN/2025[2021-22]Status: DisposedITAT Dehradun11 Feb 2026AY 2021-22
Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent
Section 19Section 194CSection 194JSection 250Section 40
section of the Act deserved for the connected expenditure to be disallowed. The Ld.
DR also pointed out that the Hon’ble Uttarakhand High Court has granted liberty to the Revenue in the case of Samsung Heavy
Industries Company Limited [176 taxmann.com 482 (Uttarakhand)], relied upon by the ld. CIT(A) to give relief, as under: -
“9. Learned counsel
