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1994 (3) TMI 151 - AT - Income TaxExtract: .......ined is engaged in the business of providing services or facilities in connection with the drilling operations. We, thus, on consideration of totality of the facts and circumstances of this case, are satisfied that the income of the assessee is computable under s. 44BB. We, thus, uphold the view of the CIT(A) and dismiss the appeals of the Revenue.
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