IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 45 of 2008 Director of Income Tax and another ……… Appellants. Versus M/s Pride Foramer SAS .………. Respondent. Mr. Vivek Kumar, Advocate for Mr. Arvind Vashisth, Advocate for the appellants. Mr. L.K. Tiwari, Advocate for the respondent. Date of Judgment: 05.05.2010 JUDGMENT Coram: Hon’ble J.S. Khehar, C.J. Hon’ble Sudhanshu Dhulia, J. J.S. KHEHAR, C. J. (Oral) Learned counsel for the parties are agreed, that the controversy raised in the instant appeal is covered against the appellants in view of the Judgment rendered by this Court in Commissioner of Income Tax, Meerut versus Tide Water Marine International Incorporation, 2009 (309) ITR, 85. 2. In view of the above, the instant appeal is dismissed, in view of the order passed by this Court in Commissioner of Income Tax, Meerut versus Tide Water Marine International Incorporation’s case (supra). (Sudhanshu Dhulia, J.) (J.S. Khehar, C. J.) 05.05.2010 05.05.2010 Amit