ITA 88/2007 Hon’ble P.C. Verma, J. Hon’ble Sudhanshu Dhulia, J. Sri Arvind Vashistha, learned Standing Counsel for the appellants. Sri S.K. Posti, learned Counsel for the respondent. Learned Counsel for the parties agree that the question of law raised in this appeal, on facts and law, is squarely covered and has already been answered by judgment and order dated 26.10.2007 rendered by Division Bench of this Court in ITA No. 58 of 2006, Commissioner of Income Tax, Dehradun v. Schlumberger Asia Services Ltd., New Delhi. Therefore, this appeal is also disposed of in the terms and conditions of the aforementioned judgment. Accordingly, appeal is dismissed. Question of law is answered in favour of the assessee and against the Revenue. (Sudhanshu Dhulia, J.) (P.C.V., J.) 26.12.2008 26.12.2008 Prabodh