https://www.taxtmi.com/caselaws?id=404454 The Tribunal ruled in favor of the assessee, holding that the services provided by M/s. ESG Solutions were inextricably connected with the extraction and production of mineral oil, falling under Section 44BB of the Income-tax Act, 1961. The Tribunal found that the services should not be categorized as technical services under Section 115A. Consequently, the addition made by the Assessing Officer and confirmed by the CIT (A) was deemed unsustainable, leading to the deletion of the addition and allowing the appeal filed by the assessee. en-us Wed, 17 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404454 The Tribunal ruled in favor of the assessee, holding that the services provided by M/s. ESG Solutions were inextricably connected with the extraction and production of mineral oil, falling under Section 44BB of the Income-tax Act, 1961. The Tribunal found that the services should not be categorized as technical services under Section 115A. Consequently, the addition made by the Assessing Officer and confirmed by the CIT (A) was deemed unsustainable, leading to the deletion of the addition and allowing the appeal filed by the assessee. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404454