https://www.taxtmi.com/caselaws?id=381847 In a non-resident's assessment under the India-Norway tax treaty and section 44BB, the treaty article governing transportation of personnel or materials to an oil drilling site was applied in preference to section 44BB on the facts described. Service tax collected by the assessee was held not to form part of gross receipts for computing presumptive income, because it is collected only for remittance to the Government and is not consideration for services. Interest for default in advance tax under section 234B was treated as not leviable where tax was required to be deducted at source and the assessee had no advance tax liability. en-us Tue, 18 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381847 In a non-resident's assessment under the India-Norway tax treaty and section 44BB, the treaty article governing transportation of personnel or materials to an oil drilling site was applied in preference to section 44BB on the facts described. Service tax collected by the assessee was held not to form part of gross receipts for computing presumptive income, because it is collected only for remittance to the Government and is not consideration for services. Interest for default in advance tax under section 234B was treated as not leviable where tax was required to be deducted at source and the assessee had no advance tax liability. Case-Laws Income Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381847