Income from Progressive Cavity Pump services and tool rentals to Cairn India and ONGC falls u/s 44BB.

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....Income deemed to accrue or arise in India - receipts from services relating to Progressive Cavity Pump system (PCP) and rental of tools/equipments to Cairn India’ and ONGC - the scope and ambit of section 44BB of the Act is wide enough to include the receipts of the assessee from Cairn India and ONGC - AT....