https://www.taxtmi.com/caselaws?id=463965 Anchor handling tug supply receipts under a continuing contract fell within the India-Norway DTAA treatment previously accepted for the same activities; recharacterisation under section 44BB was rejected. Service tax collected solely for remittance to the Government did not constitute consideration for services and was excluded from gross receipts when computing presumptive income under section 44BB. Interest under section 234B was not leviable on a non-resident where tax was deductible at source by the payer and no advance-tax liability arose. The revenue's appeals for both assessment years failed, sustaining relief on all issues. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 24 Sep 2025 20:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463965 Anchor handling tug supply receipts under a continuing contract fell within the India-Norway DTAA treatment previously accepted for the same activities; recharacterisation under section 44BB was rejected. Service tax collected solely for remittance to the Government did not constitute consideration for services and was excluded from gross receipts when computing presumptive income under section 44BB. Interest under section 234B was not leviable on a non-resident where tax was deductible at source by the payer and no advance-tax liability arose. The revenue's appeals for both assessment years failed, sustaining relief on all issues. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463965