https://www.taxtmi.com/caselaws?id=261129 The court held that exemption notification No.GSR 307(E) applied only to foreign companies directly associated with mineral oil business, not those providing services. Agreements by ONGC with foreign companies for services were deemed outside the exemption scope. The court affirmed the strict interpretation of the notification, dismissing appeals and upholding the High Court's decision. en-us Wed, 01 Jul 2015 00:00:00 +0530 Wed, 04 Oct 2017 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261129 The court held that exemption notification No.GSR 307(E) applied only to foreign companies directly associated with mineral oil business, not those providing services. Agreements by ONGC with foreign companies for services were deemed outside the exemption scope. The court affirmed the strict interpretation of the notification, dismissing appeals and upholding the High Court's decision. Case-Laws Income Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261129