COMMISSIONER OF INCOME TAX Vs. EXPRO GULF LIMITED; SBS MARINE LIMITED; BAKER HUGHES ASIA PACIFIC LTD ; SIEM OFFSHORE AS ; HALLIN MARINE UK LTD ; PRECISION ENERGY SERVICES LTD ; WEATHERFORD OIL TOOLS M E LTD ; FURGO GEOTEAM AS

JUDGEMENT

(1.) Similar substantial questions of law have been framed in all these appeals. Therefore, they are being disposed of by this common judgment.

(2.) The main substantial question of law, which would arise in all these appeals, relate to the assessability of the amounts under Section 44BB of the Income Tax Act.

(3.) We have heard the learned counsel for the parties.