Taxability of Amounts paid by the ONGC to the non-resident ...
Supreme Court: Payments by ONGC to foreign firms for oil services taxable u/s 44BB, not Section 44D.
July 3, 2015
Case Laws Income Tax SC
Taxability of Amounts paid by the ONGC to the non-resident assessees /foreign companies for providing various services in connection with prospecting, extraction or production of mineral oil - assessable under the provisions of Section 44BB and not Section 44D - SC
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