2016 (9) TMI 346

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..... Chatterjee, JCIT(IT) RULING Justice V.S. Sirpurkar, J. - The only question that is raised in this application which is made by Marine Geology Services LLP, U.K. pertains to the application of section 44BB in relation to the activities of the applicant company. The applicant company is formed and registered under the laws of U.K and is also resident of that county. It has entered into a contrac .....

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..... The department has also not registered any objection and from their reply it is apparent that even according to them the relevant applicable provision will be section 44BB for taxing the consideration received by the applicant from their aforementioned contract. 3. In that view, we answer the ruling in favour of the applicant and hold that the consideration received by the applicant from the afo .....

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