TaxTMI 
TaxTMI 
2015 (4) TMI 301
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.... sesismic data under contracts with Reliance Industries Ltd. and ONGC. The relevant assessment year is 2008-2009. The return of income was filed on 28.11.2008 declaring income of Rs. 18,27,42,870/- from contract receipt under Section 44BB of the Act. It was selected for scrutiny. The assessee's claim for being taxed under Section 44BB was rejected and its income has been taxed as fees from technical services. Appellant/assessee moved an objection before the Dispute Resolution Panel. The Panel affirmed the view taken by the assessee. Assessee filed an appeal. After the matter received the attention at the hands of the Income Tax Appellate Tribunal and the contention of the appellant not being accepted, appellant is before us. 2. We ....
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....ns are answered. We allowed the learned counsel for the appellant to argue the matter on merits. He drew our attention to sub-section (2) of Section 5 of the Act. According to him, Section 5 is a charging Section. Section 44BB is the computation Section. Therefore, computation section cannot go against the charging section, runs the argument of the appellant. In other words, he would submit that it is the case where the appellant has received income in the form of mobilization advance both within the territory of India as defined in the Act as also beyond the territory of India or rather outside India. In regard to the mobilization advance which was received within the territory of India, there can be no objection and the appellant offered ....
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....e where the provisions of section 42 or section 44D or section 44DA or section 115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely:- (a) the amount paid or payable (whether in or out of India) to the assesse or to any person on his behalf on account of the provision of services and facilities in connection with, or supply of plant and machinery on hire used or to be used in the prospecting for, or extraction or production of, mineral oils in India; and (b) the amount received or deemed to be received in India by or on behalf of the assessee on account of the provision of servic....
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....ant is admittedly a non-resident. Section 44BB provides for special scheme for taxation in respect of the income of a non-resident and relating to the activities which are mentioned therein. It provides for taxation with reference to pre-ordained criteria which are mentioned in the provision itself. In other words, the mechanism is specified by the statute. The amounts received or payable to the assessee, who is a non-resident, whether in India or outside India, have to be included for the purpose of calculating the income under Section 44BB. This is a special provision which may be availed of by the non-resident or he may choose to be governed by the provisions contained in Sections 4 & 5 read with Sections 28 to 42. Section 28 deals with ....