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    <title>2021 (10) TMI 1333 - ITAT DELHI</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the appellant, finding that the services provided to ONGC and Leighton India qualified as &#039;mining or like project&#039; services under section 9(1)(vii) of the Income Tax Act, 1961. The ITAT held that the receipts should be taxed under section 44BB of the Act, deeming 10% of gross receipts as taxable income. The appeal was allowed, and the decision was issued on 8th October 2021.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the appellant, finding that the services provided to ONGC and Leighton India qualified as &#039;mining or like project&#039; services under section 9(1)(vii) of the Income Tax Act, 1961. The ITAT held that the receipts should be taxed under section 44BB of the Act, deeming 10% of gross receipts as taxable income. The appeal was allowed, and the decision was issued on 8th October 2021.</description>
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