https://www.taxtmi.com/caselaws?id=252601 The Tribunal upheld the taxability of seismic data acquisition and processing services under Section 9(1)(vii) as fees for technical services. It also affirmed the taxability of the entire mobilization/demobilization revenue, rejecting the assessee's claim for apportionment based on activities outside India. The appeal was dismissed in favor of the revenue, with the levy of interest under Sections 234B and 234C, initiation of penalty proceedings under Sections 271(1)(c) and 271B, and the short grant of TDS credit remaining upheld. en-us Fri, 24 Jan 2014 00:00:00 +0530 Thu, 30 Oct 2014 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252601 The Tribunal upheld the taxability of seismic data acquisition and processing services under Section 9(1)(vii) as fees for technical services. It also affirmed the taxability of the entire mobilization/demobilization revenue, rejecting the assessee's claim for apportionment based on activities outside India. The appeal was dismissed in favor of the revenue, with the levy of interest under Sections 234B and 234C, initiation of penalty proceedings under Sections 271(1)(c) and 271B, and the short grant of TDS credit remaining upheld. Case-Laws Income Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252601