WAVEFIELD INSEIS ASA Vs. DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) THE applicant has filed this application under Section 245Q(1) of the Income -tax Act, 1961. The following facts are stated in the application.

(2.) THE following questions are framed by the applicant for seeking advance ruling from this Authority:

(3.) THE relevance and importance of chase ship in carrying out the seismic survey is brought out by the applicant in paragraph 1.3.2 of the application: