https://www.taxtmi.com/caselaws?id=178049 The Tribunal held that the services provided by the assessee were not covered by Notification G.S.R. 304(E) and that only the portion of income related to mobilization/demobilization work in India was taxable. The Tribunal found that the assessee's activities did not fall under section 44BB of the Income-tax Act and that only income attributable to operations in India should be taxed. Consequently, the Tribunal canceled the Commissioner of Income-tax (Appeals)'s order and allowed the assessee's appeal. en-us Tue, 14 Sep 2004 00:00:00 +0530 Wed, 27 Jan 2016 16:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178049 The Tribunal held that the services provided by the assessee were not covered by Notification G.S.R. 304(E) and that only the portion of income related to mobilization/demobilization work in India was taxable. The Tribunal found that the assessee's activities did not fall under section 44BB of the Income-tax Act and that only income attributable to operations in India should be taxed. Consequently, the Tribunal canceled the Commissioner of Income-tax (Appeals)'s order and allowed the assessee's appeal. Case-Laws Income Tax Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178049