COURT NO.2 IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL Income Tax Reference No.21 of 2003 (Old No. 30/1994) The Commissioner of Income Tax, Meerut ….Applicant Versus Brown & Root Intl. As an agent of Mr. Cooking K.D. 66, Maker Towers, F. Cuffe, Parade, Bombay 400005 ….. Respondent Dated: April 25, 2006 Mr. Pitamber Maulekhi, ld. Standing counsel for the appellants. Coram: Hon. M.M. Ghildiyal, J. Hon. B.C. Kandpal, J. This is an application under Section 256 (1) of the Income Tax Act, 1961 arising out of order dated 04.05.1993 of the Tribunal in I.T.A. No.6685/Del/91. The dispute related to the Assessment Year 1983-84. 2. The substantial questions of law raised in the appeal are as follows: “Whether the learned Income Tax Appellate Tribunal was legally correct to treat the continental shelf to the Exclusive Economic Zone as not forming part of India prior to 01.04.1983 for the purposes of Income Tax Act, 1961? “Whether the Ld. Appellate Tribunal was justified in holding that the salary income earned by the respondent employee for services rendered prior to 01.04.1983 in a rig located in the offshore areas outside the territorial waters of India, was not chargeable to tax under the Income Tax Act, 1961 for the assessment 1983-84?” 3. The aforementioned questions were considered by a Division Bench of this Court in the case of Commissioner of Income Tax and another Vs. Atwood Oceanics International S.A., which was reported in Income Tax Reports, Vo1.264 {2003} Page 761. 4. For the reasons given in the above judgment, we answer both the questions in the affirmative that is in favour of the assessee and against the Department. 5. The application is dismissed accordingly. No order as to costs. (B.C. Kandpal, J.) (M.M. Ghildiyal, J.) Rajeev Dang