https://www.taxtmi.com/caselaws?id=776022 ITAT Dehradun held that receipts from provision of seismic data acquisition and related services are not fees for technical services under Section 44DA but fall under the exclusion for "mining or like projects" and are taxable under Section 44BB. The tribunal relied on the assessee's precedent for AY 2011-12 and the SC ruling in ONGC, confirming these services are connected with mineral oil prospecting. Additionally, reimbursement of service tax received by the assessee is excluded from gross turnover for computing income under Section 44BB. The decision was in favor of the assessee. en-us Thu, 31 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776022 ITAT Dehradun held that receipts from provision of seismic data acquisition and related services are not fees for technical services under Section 44DA but fall under the exclusion for "mining or like projects" and are taxable under Section 44BB. The tribunal relied on the assessee's precedent for AY 2011-12 and the SC ruling in ONGC, confirming these services are connected with mineral oil prospecting. Additionally, reimbursement of service tax received by the assessee is excluded from gross turnover for computing income under Section 44BB. The decision was in favor of the assessee. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776022