https://www.taxtmi.com/caselaws?id=260511 The appeal was allowed in favor of the assessee concerning the assessment under the Income-tax Act, 1961 for the relevant Assessment Year 2008-09. The Hon'ble Delhi High Court's judgments supported the assessee's entitlement to declare income under Section 44BB for seismic survey services, resulting in the rejection of the assessing officer's determination of income as fees from technical services. Additionally, interest under sections 234B & 234C was held not chargeable for the non-resident assessee. The decision partially favored the assessee based on legal precedents and interpretations of relevant provisions. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 15 Jun 2015 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260511 The appeal was allowed in favor of the assessee concerning the assessment under the Income-tax Act, 1961 for the relevant Assessment Year 2008-09. The Hon'ble Delhi High Court's judgments supported the assessee's entitlement to declare income under Section 44BB for seismic survey services, resulting in the rejection of the assessing officer's determination of income as fees from technical services. Additionally, interest under sections 234B & 234C was held not chargeable for the non-resident assessee. The decision partially favored the assessee based on legal precedents and interpretations of relevant provisions. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260511