https://www.taxtmi.com/caselaws?id=260562 The Tribunal dismissed the appeal, affirming the assessee's eligibility for taxability under sec. 44BB for services related to 2D and 3D Seismic Data. The judgment favored the assessee, confirming the application of sec. 44BB over FTS classification based on the presence of a Permanent Establishment (PE) and effective connection with revenue in India. en-us Fri, 22 May 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260562 The Tribunal dismissed the appeal, affirming the assessee's eligibility for taxability under sec. 44BB for services related to 2D and 3D Seismic Data. The judgment favored the assessee, confirming the application of sec. 44BB over FTS classification based on the presence of a Permanent Establishment (PE) and effective connection with revenue in India. Case-Laws Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260562