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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Income accrue or arise, or deemed to accrue or arise in India - ...

Income Tax

February 12, 2021

Income accrue or arise, or deemed to accrue or arise in India - It was admitted that the applicant conducts seismic surveys offshore for which it requires seismic vessels and agreements were made with VPCs for providing such vessels. It was further admitted that provision of such vessels on hire to be used in prospecting of mineral oil is covered u/s 44BB. - the place where the vessels are deployed for operation would be deemed to be the source of such business income. - AAR

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