IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 24 of 2011 M/s Ensco Maritime Ltd. ….…… Appellant Versus The Deputy Director of Income Tax ………. Respondent Mr. S.K. Posti, Advocate for the appellant. Mr. Arvind Vashisth Standing Counsel (Income Tax) for the respondent. Date of Judgment: 05.05.2011 JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble Sudhanshu Dhulia, J. BARIN GHOSH, C.J. (ORAL) The expenses, in regard to mobilization of rig and payments on account of reimbursement, were dealt with by the authorities below under Section 44 BB of the Income Tax Act, placing reliance on the judgments of this Court in Sedco Forex International Drilling Inc. (299 ITR 238) and CIT Vs. Halliburton Offshore Services Inc. (300 ITR 265). 2. We have not been persuaded to take a different view. We, accordingly, dispose of the appeal without interference following the said judgments of this Court. (Sudhanshu Dhulia, J.) (Barin Ghosh, C.J.) 05.05.2011 05.05.2011 Amit