https://www.taxtmi.com/highlights?id=74960 Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB. en-us Fri, 16 Feb 2024 07:30:03 +0530 Fri, 16 Feb 2024 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74960 Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB. Highlights Income Tax Fri, 16 Feb 2024 07:30:03 +0530 https://www.taxtmi.com/highlights?id=74960