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2008 (4) TMI 289 - HC - Income TaxAssessee has rendered its services to ONGC (representative of the non-resident company, respondent-assessee) for the purposes of exploration, extraction and production of mineral oils - whether in respect of the receipts for the aforementioned services rendered by the NRC, the tax is chargeable under section 44BB, or u/s 115A r.w.s. 44D - assessee as a technical service provider is directed to pay tax @ 15 per cent. under section 44D r.w.s. 115A, instead of 10 per cent. chargeable u/s 44BB
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