https://www.taxtmi.com/caselaws?id=377009 The Tribunal allowed the appeal, directing the income to be assessed under Section 44BB of the Income Tax Act, 1961. It found that the appellant's income for rendering services was to be taxed under Section 44BB, not Section 115A. The Tribunal determined that the appellant was not indirectly providing services to ONGC and that the income source being a non-resident company further excluded the applicability of Section 115A. The Tribunal upheld the appellant's assessment under Section 44BB, setting aside the Assessing Officer's order. en-us Fri, 15 Mar 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377009 The Tribunal allowed the appeal, directing the income to be assessed under Section 44BB of the Income Tax Act, 1961. It found that the appellant's income for rendering services was to be taxed under Section 44BB, not Section 115A. The Tribunal determined that the appellant was not indirectly providing services to ONGC and that the income source being a non-resident company further excluded the applicability of Section 115A. The Tribunal upheld the appellant's assessment under Section 44BB, setting aside the Assessing Officer's order. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377009