TMI Blog2013 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, fees for technical services from a non resident, not being a company, or a foreign company, after 31st March, 2003. At the same time, Section 115A deals with technical service fees in case of a foreign company - in respect of fees received by a non-resident assessee for providing service in connection with prospecting for, or extraction or production of mineral oil, such assessee would be cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 43A, in the case of an assessee [being a non-resident,] engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal to ten per cent of the aggregate of the amounts specified in sub- section (2) shall be deemed to be the profits and g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is not covered by Section 44BB and it falls either under Section 115A or 44DA was not accepted by the Tribunal in view of insertion of the proviso to Sub-section (1) of Section 44BB by the Finance Act, 2010 with effect from 1st April, 2011. Whereas Section 44BB deals with all kind of services in connection with prospecting for, or extraction or production of mineral oils; Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f profession in India. The Assessing Officer did not make any inquiry, whether the assessee had a fixed place of business or profession in India or a permanent establishment in India. That being the situation, CIT DR submitted before the Tribunal that the issue relating to permanent establishment or fixed place of profession has not been examined by the Assessing Officer. The matter has, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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