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    <title>2011 (7) TMI 104 - AUTHORITY FOR ADVANCE RULINGS</title>
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    <description>The case involved WesternGeco International Ltd. (WGIL) concerning the taxability of revenues under section 44BB of the Income-tax Act, 1961, for seismic data acquisition in India. The Authority held that the services provided were not technical and fell under section 44BB. The entire mobilization/demobilization revenues related to seismic data acquisition were deemed taxable in India at an effective rate of 4.223%. The ruling was in favor of the Revenue, affirming the taxability of the revenues under section 44BB.</description>
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      <title>2011 (7) TMI 104 - AUTHORITY FOR ADVANCE RULINGS</title>
      <link>https://www.taxtmi.com/caselaws?id=204763</link>
      <description>The case involved WesternGeco International Ltd. (WGIL) concerning the taxability of revenues under section 44BB of the Income-tax Act, 1961, for seismic data acquisition in India. The Authority held that the services provided were not technical and fell under section 44BB. The entire mobilization/demobilization revenues related to seismic data acquisition were deemed taxable in India at an effective rate of 4.223%. The ruling was in favor of the Revenue, affirming the taxability of the revenues under section 44BB.</description>
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