Income of non-resident co., from admin & support services to oil and gas field projects of Indian company outside India is not taxable in India

HIGH COURT OF UTTARAKHAND Commissioner of Income-tax Versus J. Ray Mc. Dermott Middle East Inc. IT APPEAL NO. 12 OF 2007 NOVEMBER 20, 2012 ORDER Barin Ghosh, CJ. Heard learned counsel for the appellant and the learned Amicus Curiae. The learned counsel engaged by the assessee, subsequent to the engagement of Amicus Curiae, however, did not show his face in the Court. 2. The respondent assessee executed various contracts with various Indian Companies during the relevant year. In respect of those contracts, it received certain payments. For the relevant year, it filed its return...