https://www.taxtmi.com/caselaws?id=202099 The court ruled in favor of the Revenue, setting aside the ITAT's decision, as the reimbursed amounts for mobilization charges and expenses under Sec. 44BB(2)(a) were deemed applicable to operations in India for mineral oil activities. The court referenced relevant case law and provisions to support its decision, ultimately concluding that the reimbursements were justified under the law. en-us Wed, 19 May 2010 00:00:00 +0530 Sat, 15 Dec 2012 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202099 The court ruled in favor of the Revenue, setting aside the ITAT's decision, as the reimbursed amounts for mobilization charges and expenses under Sec. 44BB(2)(a) were deemed applicable to operations in India for mineral oil activities. The court referenced relevant case law and provisions to support its decision, ultimately concluding that the reimbursements were justified under the law. Case-Laws Income Tax Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202099