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2018 (2) TMI 1859 - AT - Income TaxRendering of Fracturing Flow Back Services at the oil rigs to tax -assessment u/s 44BB or 115A - Fees for technical services to be taxed u/s 115A as per revenue - Sec. 44BB applicability as per assessee - computing the profit and gains of a non-resident engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of mineral oils - HELD THAT:- We are persuaded to be in agreement with the A.R that the issue involved in the present case is squarely covered by the order of the Tribunal in the assessee’s own case for A.Y 2011-12 [2017 (10) TMI 1426 - ITAT MUMBAI] as concluded that the amount received by the assessee from rendering of Fracturing Flow Back Services from M/s B.J Services Company (Middle East) Ltd was rightly offered by the assessee for tax as per the provisions of Sec. 44BB of the Act. We thus finding ourselves to be in agreement with the view taken by the Tribunal and finding no reason to take a different view - Decided in favour of assessee.
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