Supreme Court of India

Sedco Forex International Drill. Inc. and Ors. v. Commissioner of Income Tax, Dehradun and Anr.

Neutral citation

Reported as [2005] SUPP. 5 S.C.R. 302

Bench Ruma Pal and Tarun Chatterjee JJ.

Decided 17 November 2005

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

7 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons aforesaid, the decision of the High Court is set aside and the appeals are allowed.

Judgment, page 12

Authorities it was built on

1996 Mancheri Puthusseri Ahmed and Ors. v. Kuthiravattam Estate Receiver cited by 8

Where later benches applied it

2025 State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd. relied on
2020 Government of India v. 1.vedanta Limited (formerly Cairn India Ltd.) 2. Ravva Oil (singapore) Pte. Ltd. 3. Videocon Industries Limited relied on
2019 Ssangyong Construction Co. Ltd. v. National Highways Authority of India (nhai) relied on
2019 The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass relied on
2021 M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi-iii referred to
2018 Board of Control for Cricket in India v. Kochi Cricket Pvt. Ltd. and Etc. referred to
2025 Jaykishor Chaturvedi & Etc. v. Securities and Exchange Board of India distinguished

Of those, 4 relied on · 1 distinguished · 2 referred to

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