Supreme Court of India
Oil & Natural Gas Corporation Ltd. v. Atwood Oceanic International, S.A.
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.
What the Court ordered
For the foregoing reasons, there is no merit in the above Two Arbitration Petitions.
Judgment, page 7
From the headnote
Arbitration Act 1940 - Agreement between ONGC and foreign company-contractor, for carrying out drilling operations in offshore waters of India on 2. 03. 1983- By Notification, Gov ernment of India extending Income Tax Act, 1961 to offshore areas with effect from 1.04.1983 - Claim for reimbursement by contractor of personal tax dues paid by it in respect of sala ries earned by employees, for accounting year ending on 31.03.1983 and 31.03.1983 - Denied by ONGC - Dispute referred to arbitration - Disagreement between two arbitrators - Award by Umpire - Claim allowed holding that on account of
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