https://www.taxtmi.com/caselaws?id=358816 The Tribunal upheld the DRP's decision, ruling that revenues earned from geophysical and geological services for processing seismic data should be taxed under Section 44BB, not Section 115A. The Tribunal emphasized that Section 44BB prevails over Sections 115A/44DA for services related to mineral oil exploration. The revenue's appeal was dismissed, affirming the applicability of Section 44BB for taxation. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358816 The Tribunal upheld the DRP's decision, ruling that revenues earned from geophysical and geological services for processing seismic data should be taxed under Section 44BB, not Section 115A. The Tribunal emphasized that Section 44BB prevails over Sections 115A/44DA for services related to mineral oil exploration. The revenue's appeal was dismissed, affirming the applicability of Section 44BB for taxation. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358816