https://www.taxtmi.com/caselaws?id=64257 The Tribunal held that the income of the non-resident company providing mud engineering services to ONGC should be assessed under Section 44BB, pertaining to services related to mineral oil extraction, rather than under Section 44D read with Section 115A of the Income Tax Act. The services provided were deemed integral to drilling operations and not merely technical services, as they encompassed essential activities beyond technical aspects. Consequently, the Revenue's appeals were dismissed, affirming the CIT(A)'s decision. en-us Tue, 15 Mar 1994 00:00:00 +0530 Sat, 05 Feb 2011 16:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64257 The Tribunal held that the income of the non-resident company providing mud engineering services to ONGC should be assessed under Section 44BB, pertaining to services related to mineral oil extraction, rather than under Section 44D read with Section 115A of the Income Tax Act. The services provided were deemed integral to drilling operations and not merely technical services, as they encompassed essential activities beyond technical aspects. Consequently, the Revenue's appeals were dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64257