RESERVED JUDGMENT COURT NO.2 IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL INCOME TAX APPEAL NO.13 OF 2004 1. The Commissioner of Income Tax, Dehradun 2. Joint Commissioner of Income Tax, Special Range, Dehradun ………….. Appellants Versus M/s O.N.G.C., Tel Bhawan, Dehradun as agent of M/s Emergency Resources Intl. Inc., U.S.A. …….. Respondent Sri S.K. Posti, learned counsel for the appellants Sri Muralidharan assisted by Sri J.P. Joshi, learned counsel for the respondent Dated: December 15, 2005 Coram: Hon’ble P.C. Verma, J. Hon’ble J.C.S. Rawat, J. The facts and circumstances of the case are identical to the facts in Income Tax Appeal No.239 of 2001, Commissioner of Income Tax and another Vs. M/s ONGC as agent of M/s Foramer France, Dehradun, which is being decided today. The substantial question which arises for our consideration has been answered in favour of the Revenue. Accordingly, the appeal is allowed. The question is answered in favour of the Revenue. (J.C.S. Rawat, J.) (P.C. Verma, J.) Rajeev Dang