https://www.taxtmi.com/caselaws?id=31598 The Tribunal determined that the services provided by a non-resident company to the assessee for transportation, rig jacking, and design review were covered under Section 44-BB, not Section 9(1)(vii) of the Income Tax Act, 1961. The technical expertise provided by the company was deemed integral to the assessee's mineral oil exploration activities, falling within the scope of Section 44-BB for non-resident services related to mineral oil prospecting. The decision was upheld by both the Commissioner of Income Tax (Appeals) and the Tribunal, dismissing the appeals as no substantial legal questions arose. en-us Mon, 17 Nov 2008 00:00:00 +0530 Fri, 01 Feb 2013 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31598 The Tribunal determined that the services provided by a non-resident company to the assessee for transportation, rig jacking, and design review were covered under Section 44-BB, not Section 9(1)(vii) of the Income Tax Act, 1961. The technical expertise provided by the company was deemed integral to the assessee's mineral oil exploration activities, falling within the scope of Section 44-BB for non-resident services related to mineral oil prospecting. The decision was upheld by both the Commissioner of Income Tax (Appeals) and the Tribunal, dismissing the appeals as no substantial legal questions arose. Case-Laws Income Tax Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31598