https://www.taxtmi.com/caselaws?id=780997 Income from hiring drilling rigs for use in prospecting, extraction or production of mineral oil is treated as consideration for services or facilities connected with mineral oil operations, not as royalty. Applying the Delhi High Court view, such rig-hire receipts fall within the special regime of section 44BB of the Income-tax Act and are excluded from royalty treatment under section 9(1)(vi) and section 44DA. The practical effect is that these receipts are assessable under section 44BB rather than being taxed as royalty. en-us Fri, 24 Oct 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780997 Income from hiring drilling rigs for use in prospecting, extraction or production of mineral oil is treated as consideration for services or facilities connected with mineral oil operations, not as royalty. Applying the Delhi High Court view, such rig-hire receipts fall within the special regime of section 44BB of the Income-tax Act and are excluded from royalty treatment under section 9(1)(vi) and section 44DA. The practical effect is that these receipts are assessable under section 44BB rather than being taxed as royalty. Case-Laws Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780997