https://www.taxtmi.com/caselaws?id=328269 The Tribunal allowed all appeals filed by the assessee, determining that income from services related to geophysical exploration and interpretation should be taxed under Section 44BB, not Section 44DA. The Tribunal found in favor of the assessee on the jurisdiction and legality of the order under Section 263, the reopening of assessment under Section 148, and the initiation of penalty proceedings under Section 271(1)(c), ruling them as without jurisdiction. en-us Mon, 25 Apr 2016 00:00:00 +0530 Tue, 31 May 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328269 The Tribunal allowed all appeals filed by the assessee, determining that income from services related to geophysical exploration and interpretation should be taxed under Section 44BB, not Section 44DA. The Tribunal found in favor of the assessee on the jurisdiction and legality of the order under Section 263, the reopening of assessment under Section 148, and the initiation of penalty proceedings under Section 271(1)(c), ruling them as without jurisdiction. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328269