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2006 (12) TMI 92 - AAR - Income TaxNon-resident – FBT - section 115WB - contract with ONGC for supplying the Mobile Offshore Drilling Rig (MODR) along with equipment and offshore crew - Held that the transportation cost incurred by applicant in providing the transportation facility for movement of offshore employees from their residence in home countries (outside India) to the place of work (rig in India) and back is liable to fringe benefit tax.
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