https://www.taxtmi.com/caselaws?id=205230 The Tribunal found that the receipts earned by ARC for the feasibility study on CSS were taxable under Section 44BB of the Income Tax Act, 1961, and not as "fees for technical services" under Section 44D read with Section 115A. The appeal of the assessee was allowed, and the orders of the AO and CIT(A) were set aside. The Tribunal held that the services rendered by ARC were directly connected with the extraction of mineral oil, falling under the purview of Section 44BB. en-us Fri, 23 Jul 2010 00:00:00 +0530 Mon, 21 Mar 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205230 The Tribunal found that the receipts earned by ARC for the feasibility study on CSS were taxable under Section 44BB of the Income Tax Act, 1961, and not as "fees for technical services" under Section 44D read with Section 115A. The appeal of the assessee was allowed, and the orders of the AO and CIT(A) were set aside. The Tribunal held that the services rendered by ARC were directly connected with the extraction of mineral oil, falling under the purview of Section 44BB. Case-Laws Income Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205230