Commissioner Of Income Tax vs B.J. Services Company Middle East Ltd

Ravi Malimath, J

Four substantial questions of law have been raised for consideration in this appeal. Shri Hari Mohan Bhatia, learned counsel for the appellant,

submits that all the four questions of law that arise for consideration in this appeal have since been decided by the order of the Full Bench of this Court

in Director of Income Tax International Taxation and Ors. v. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1, in terms

whereof, the questions of law have been answered against the revenue and in favour of the assessee.

In view of the submission made by the learned counsel, the questions of law that arise for consideration in this appeal are also answered in favour

of the assesse and against the revenue by following the order of the Full Bench of this Court in Director of Income Tax International Taxation and

Ors. v. Schlumberger Asia Services Ltd. and Ors. reported in 414 ITR Page 1.

The income tax appeal is accordingly disposed off.