IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 23 of 2011 M/s R & B Falcon (A) Pty Ldt. ….…… Appellant Versus The Deputy Director of Income Tax ………. Respondent Mr. S.K. Posti, Advocate for the appellant. Mr. Arvind Vashisth Standing Counsel (Income Tax) for the respondent. Date of Judgment: 05.05.2011 JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble Sudhanshu Dhulia, J. BARIN GHOSH, C.J. (ORAL) The conclusion of the authorities below that reimbursement of the expenses on behalf of O.N.G.C. were part of the income liable to be taxed under Section 44 BB of the Income Tax Act, is on the basis of the decision of this Court in the case of CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265). 2. We have not been persuaded to take a different view. We, accordingly, close the matter by dismissing the appeal. (Sudhanshu Dhulia, J.) (Barin Ghosh, C.J.) 05.05.2011 05.05.2011 Amit