TMI Blog2015 (12) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... Boots and Coots International Well Control Inc., USA - Providing various services in connection with prospecting, extraction or production of mineral oil - Fees for technical services under Section 44D read with Explanation 2 to Section 9(1)(vii) OR payments be taxable on a presumptive basis under Section 44BB - HELD THAT:- The said issue has already been decided in favour of the assessee by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR ORDER PER H.S. SIDHU : JM The Assessee has filed the present appeal against the impugned order dated 17/5/2013 passed by the Ld. Commissioner of Income Tax (Appeals)-II, Dehradun on the following grounds:- 1. The Ld. CIT(A)-II, Dehradun, has erred in law and in the facts and circumstances of the case in upholding the order passed by the AO wherein it was held that the recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that he is not pressing the Ground No. 1, hence, the ground no. 1 is dismissed, as not pressed. 3.1 With regard to issue involved in Ground No. 2 is concerned, he stated that the said issue has already been decided in favour of the assessee by the Hon ble Supreme Court of India in assessee s own case reported in 376 ITR 306 (SC). Therefore, he requested that the issue involved in Ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The dominant purpose of each of such agreement is for prospecting, extraction or production of mineral oils though there may be certain ancillary works contemplated there-under. If that be so, we will have no hesitation in holding that the payments made by ONGC and received by the non-resident assesses or foreign companies under the said contracts is more appropriately assessable under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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