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Commissioner of Income Tax. Versus EMGS Project Office & M/s Expro Gulf Limited.

2015 (12) TMI 303 - UTTARANCHAL HIGH COURT

Entitlement for concessional benefit u/s 44BB - Held that:- Tribunal has found that the amounts in question are covered by Section 44BB of the Income Tax Act, i.e. the amounts represent works like drilling of exploration wells, etc. There is no dispu .....

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n 44BB - Decided against the appellant / revenue. - Income Tax Appeal No. 25 of 2015, 26 of 2015 & 35 of 2015 - Dated:- 6-8-2015 - K.M. Joseph & V.K. Bist, JJ. For the appellant: Mr. H.M. Bhatia, Advocate. For the respondent: Mr. Salil Kapoor and .....

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