2023 (5) TMI 586

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....) : Mr. Balbir Singh, A.S.G., Mr. Arijit Prasad, Sr. Adv., Mrs. Gargi Khanna, Adv., Mr. Shashank Bajpai, Adv., Mr. Prashant Singh II, Adv., Mr. Shaym Gopal, Adv., Ms. Preeti Rani, Adv., Mr. Rupesh Kumar, Adv., Mr. Manish Pushkarna, Adv., Mr. Rajni Kant, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Ajay Vohra, Sr. Adv., Ms. Kavita Jha, AOR, Mr. Vaibhav Kulkarni, Adv. And Mr. Udit Naresh, Adv. For the Res....

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....urt. However, the question of law, if any, on interpretation of Section 195 is kept open. Now, so far as the appeals preferred by the assessees are concerned, the assessees are aggrieved by that part of the observation made by the High Court in the impugned judgment by which the High Court has observed that as the assessment proceedings in the case of foreign company-Van Oard ACZ Marine Contracto....