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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Applicability of Section 44BB - the supplying of vessels for the ...

Income Tax

June 25, 2018

Applicability of Section 44BB - the supplying of vessels for the said purposes is inextricably connected with the prospecting, production of mineral oil - any activity relating to exploration, prospecting, extraction, production of mineral oil would be covered u/s.44BB

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  3. Section 44BB is applicable only with respect to Royalty and FTS but since consumables were supplied along with P&M given on hire, therefore, the receipts were taxable u/s 44BB - AT

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