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2020 (8) TMI 475 - HC - Income TaxIncome accrued in India - amount received by the assessee on account of the provision of seismic survey services Fee for Technical Services (FTS as defined u/s 9(1) (vii) - taxable under the provisions of Sec. 44DA r.w. Section 115A of the Act - HELD THAT:- The said questions of law have already been answered by the order in ONGC vs. CIT. [2015 (7) TMI 91 - SUPREME COURT]. In terms whereof, the substantial questions of law were answered in favour of the assessee and against the revenue. The said position is not disputed by both the learned counsels. Decided in favour of assessee
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