https://www.taxtmi.com/caselaws?id=279489 The Tribunal dismissed the appellant's challenge on the taxability of receipts as "fees for technical services" but allowed the appeal regarding the taxability under section 44BB of the Income Tax Act, following a Supreme Court decision favoring the appellant. The Tribunal ruled in favor of the appellant, assessing the receipts under section 44BB due to their relation to mineral oil activities, partially allowing the appeal based on legal precedents and arguments presented. en-us Thu, 03 Dec 2015 00:00:00 +0530 Tue, 19 Mar 2019 18:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279489 The Tribunal dismissed the appellant's challenge on the taxability of receipts as "fees for technical services" but allowed the appeal regarding the taxability under section 44BB of the Income Tax Act, following a Supreme Court decision favoring the appellant. The Tribunal ruled in favor of the appellant, assessing the receipts under section 44BB due to their relation to mineral oil activities, partially allowing the appeal based on legal precedents and arguments presented. Case-Laws Income Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279489