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2008 (11) TMI 22 - HC - Income TaxWhether the services rendered by the non-resident company NDAL for the transportation and jacking up of rigs, review of design and issuance of suitability certificate is covered u/s 9(1)(vii) OR u/s 44BB - sums of money received by the NDAL from the assessee were not includable in the definition of “fees” for technical services as provided in Section 9(1)(vii) read with Explanation 2 - Such receipts are covered u/s 44-BB – no substantial question arise – no infirmity in order of CIT & ITAT
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