https://www.taxtmi.com/caselaws?id=189928 The Tribunal upheld the taxability of Mobilisation/Demobilisation charges under Section 44BB, ruled in favor of taxing revenues from Charter Hire of Tug Boat as Business Income under the DTAA, dismissed the taxation of reimbursement of survey charges, deleted interest under Section 234B, affirmed eligibility for DTAA benefits, and rejected taxing income as Fees for Technical Services instead of under Section 44BB. The Tribunal upheld the CIT(A)'s decisions, dismissing both the Revenue's appeal and the assessee's cross-appeal based on relevant precedents and previous favorable rulings for the assessee. en-us Thu, 19 Mar 2015 00:00:00 +0530 Fri, 27 Jan 2017 08:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189928 The Tribunal upheld the taxability of Mobilisation/Demobilisation charges under Section 44BB, ruled in favor of taxing revenues from Charter Hire of Tug Boat as Business Income under the DTAA, dismissed the taxation of reimbursement of survey charges, deleted interest under Section 234B, affirmed eligibility for DTAA benefits, and rejected taxing income as Fees for Technical Services instead of under Section 44BB. The Tribunal upheld the CIT(A)'s decisions, dismissing both the Revenue's appeal and the assessee's cross-appeal based on relevant precedents and previous favorable rulings for the assessee. Case-Laws Income Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189928