Section 44BB

  • Income Tax

Supreme Court explains scope and interpretation of Section 44BB of the Income Tax Act 1961

Supreme Court explains scope and interpretation of Section 44BB of the Income Tax Act 1961. Provisions of Sections 5 and…

7 years ago
  • Income Tax

2D/3D seismic survey activity carried by assessee in connection with oil exploration was not fees for technical services u/s 9(1)(vii) but liable u/s 44BB

In a latest judgment, the Delhi High Court has held that activity of 2D/3D seismic survey carried on by assessee in…

8 years ago