https://www.taxtmi.com/caselaws?id=219407 The court dismissed the Revenue's writ petition, affirming the assessment of the UK-based company under Section 44BB of the Income Tax Act, 1961. The court held that the specific services provided in connection with oil exploration fell within the scope of Section 44BB, emphasizing the principle of harmonious construction over conflicting provisions. The decision reinforced that specific statutory provisions should prevail over general ones, ensuring effective application of the law and upholding the Authority for Advance Ruling's determination in favor of the assessee. en-us Thu, 06 Dec 2012 00:00:00 +0530 Wed, 15 May 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219407 The court dismissed the Revenue's writ petition, affirming the assessment of the UK-based company under Section 44BB of the Income Tax Act, 1961. The court held that the specific services provided in connection with oil exploration fell within the scope of Section 44BB, emphasizing the principle of harmonious construction over conflicting provisions. The decision reinforced that specific statutory provisions should prevail over general ones, ensuring effective application of the law and upholding the Authority for Advance Ruling's determination in favor of the assessee. Case-Laws Income Tax Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219407