https://www.taxtmi.com/caselaws?id=35116 AAR held that the non-resident's geophysical services to the oil sector fall squarely within section 44BB: the applicant was engaged in providing services/facilities in connection with prospecting for or extraction of mineral oils, so all ingredients of 44BB are satisfied and income must be computed under section 44BB. AAR rejected an expanded reading that would subsume excluded technical service receipts into 44BB or defer to section 44D, finding such an interpretation contrary to the statute and unnecessary to give effect to passing observations in other contexts. en-us Mon, 07 Dec 2009 00:00:00 +0530 Fri, 14 Nov 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35116 AAR held that the non-resident's geophysical services to the oil sector fall squarely within section 44BB: the applicant was engaged in providing services/facilities in connection with prospecting for or extraction of mineral oils, so all ingredients of 44BB are satisfied and income must be computed under section 44BB. AAR rejected an expanded reading that would subsume excluded technical service receipts into 44BB or defer to section 44D, finding such an interpretation contrary to the statute and unnecessary to give effect to passing observations in other contexts. Case-Laws Income Tax Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35116