IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL Income Tax Appeal No. 165 of 2005 M/s Saipem SPA As agent of Mr. Charlese D. Boethe. … Appellant Versus The Commissioner of Income Tax, Dehradun. … Respondent Ms. Krishi Shukla, Advocate for the appellant. Coram: Hon. Cyriac Joseph, C.J. Hon. B.C. Kandpal, J. JUDGMENT CYRIAC JOSEPH, C.J. (Oral) 1. In view of the decision of this Court in Commissioner of Income Tax and another Vs. Sedco Forex International Drilling Co. Ltd. reported in (2003) 264 ITR 320, this appeal is liable to be dismissed. 2. Hence, the appeal is dismissed. (B.C. Kandpal, J.) (Cyriac Joseph, C.J.) 31.08.2005 31.08.2005 G