https://www.taxtmi.com/caselaws?id=203321 The Authority affirmed that section 44BB applies to the applicant's income from seismic data acquisition services in India, dismissing the argument for computation under section 44DA. It was ruled that entire mobilization/demobilization revenues under seismic data acquisition contracts are taxable in India at an effective rate of 4.223%, emphasizing that splitting the amount payable is impermissible unless opting for section 44BB(3) for income attribution. en-us Mon, 16 May 2011 00:00:00 +0530 Thu, 04 Jul 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203321 The Authority affirmed that section 44BB applies to the applicant's income from seismic data acquisition services in India, dismissing the argument for computation under section 44DA. It was ruled that entire mobilization/demobilization revenues under seismic data acquisition contracts are taxable in India at an effective rate of 4.223%, emphasizing that splitting the amount payable is impermissible unless opting for section 44BB(3) for income attribution. Case-Laws Income Tax Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203321