Uttarakhand High Court
M/S Smith International Inc vs Addl Director Of Income Tax ... on 22 December, 2014
Author: Sudhanshu Dhulia
Bench: Sudhanshu Dhulia, U.C. Dhyani
ITA No.60 of 2014 Hon'ble Sudhanshu Dhulia, J.
Hon'ble U.C. Dhyani, J.
Mr. Chetan Joshi, Advocate, for the appellant.
Mr. Hari Mohan Bhatia, Advocate, present for the respondent.
The appeal is admitted on the following substantial question of law:-
"Whether reimbursement of expenses towards customs duty paid by the appellant are to be included in gross receipts for computing income under Section 44BB of the Act and whether the Tribunal erred in not following its own decision in Appellant's case for Assessment Year 2006-07 and/or the binding judgment of this Court in the case of DIT Vs. Schlumberger Asia Services Ltd., 317 ITR 156?"
List this appeal on 23.12.2014 in daily cause list along with ITA No.44 of 2009.
(U.C. Dhyani, J.) (Sudhanshu Dhulia, J.) 22.12.2014 22.12.2014 ML