https://www.taxtmi.com/caselaws?id=202897 The Tribunal held that the mobilization fees received by the assessee for the rig, already in India, are taxable under Section 44BB of the Income Tax Act. It was concluded that the fees were for operations in India, not initial mobilization from outside. Section 44BB was deemed to override Sections 5 and 9, and the entire mobilization fees were held taxable in India. The Tribunal allowed the revenue's appeal, setting aside the CIT(A)'s order and restoring that of the AO. en-us Fri, 28 Jan 2011 00:00:00 +0530 Fri, 20 Jan 2012 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202897 The Tribunal held that the mobilization fees received by the assessee for the rig, already in India, are taxable under Section 44BB of the Income Tax Act. It was concluded that the fees were for operations in India, not initial mobilization from outside. Section 44BB was deemed to override Sections 5 and 9, and the entire mobilization fees were held taxable in India. The Tribunal allowed the revenue's appeal, setting aside the CIT(A)'s order and restoring that of the AO. Case-Laws Income Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202897