COURT NO.2 IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL In com e Ta x Ap p ea l No. 188 of 2004 Ensco Maritime Ltd. (earlier known as Dual Offshore Ltd.) As agent of Mr. Jerry Samuel Greningar C/o Nangia & Company, Chartered Accountants, 75/7 Rajpur Road, Dehradun …………. Appellant Versus The Commissioner of Income Tax, Dehradun …………. Respondents Ms. Krishi Shukla, Advocate for the appellant. Dated: February 20, 2006 Coram: Hon. P.C. Verma, J. Hon. B.C. Kandpal, J. Both the parties are ready to argue the matter today. 2. This appeal has been preferred against the consolidated order dated 26.07.2004 for the assessment year 1998-99, passed by the Income Tax Appellate Tribunal, (Bench 'F' New Delhi). 3. The learned counsel for the parties agree that only the following questions of law arise in this appeal for the determination. They do not press the rest of the questions framed in the appeal:- 1. "Whether, the learned I.T.A.T. has erred in law in holding that the appellants have failed to satisfy the condition that 'the remuneration is not deductible in computing the profits of enterprise chargeable to tax in that other State'?" 2. "Whether, the learned I.T.A.T. has erred in law in holding that the appellants are not governed by the provisions of the Agreement for Avoidance of Double Taxation (AADT)?" 4. The aforementioned question were answered by a Division Bench of this Court {in which one of us (P.C. Verma,J.) was a member} in case of "Sedco Forex International Inc. Vs. The Commissioner of Income Tax and another", which was decided on 22.07.2005 in Income Tax Appeal No.165 of 2001 and other connected cases. In the said judgment, the question framed in the said appeal were answered in favour of the Revenue. 5. Following the above-mentioned judgment of a Division Bench of this Court, we dismiss this appeal. (B.C. Kandpal, J.) (P.C. Verma, J.) Rajeev Dang