https://www.taxtmi.com/caselaws?id=438771 The ITAT Delhi (LB) held that revenue received by a non-resident assessee for provision of seismic data acquisition, pre-survey studies, marine data collection, and software maintenance is not fees for technical services under section 44DA due to the exclusion in Explanation 2 to section 9(1)(vii), as these services relate to mining or like projects. Accordingly, such revenue is taxable under section 44BB. Additionally, amounts received as reimbursement of service tax are not includible in gross turnover for computing taxable income under section 44BB, following the Uttarakhand HC precedent. The cross appeals were decided in favor of the assessee. en-us Wed, 31 May 2023 00:00:00 +0530 Sat, 02 Aug 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438771 The ITAT Delhi (LB) held that revenue received by a non-resident assessee for provision of seismic data acquisition, pre-survey studies, marine data collection, and software maintenance is not fees for technical services under section 44DA due to the exclusion in Explanation 2 to section 9(1)(vii), as these services relate to mining or like projects. Accordingly, such revenue is taxable under section 44BB. Additionally, amounts received as reimbursement of service tax are not includible in gross turnover for computing taxable income under section 44BB, following the Uttarakhand HC precedent. The cross appeals were decided in favor of the assessee. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438771