Sec. 44BB

Income Tax Case Laws, Sec. 44BB

S.C : Whether the 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 is chargeable to tax as “fees for technical services” under Section 44D read with Explanation 2 to Section 9(1)(vii) of the Income Tax Act or will such payments be taxable on a presumptive basis under Section 44BB of the Act’

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Supreme Court Of India Oil & Natural Gas Corporation Ltd. vs. CIT Section : 44BB Assessment years : 1985-86 and

Sec. 44BB, Sec. 44DA, Sec. 9(1)(Vii)

Delhi H.C : It is in the company of three other sections (which we have referred to earlier as 44BB series) specially providing for computation of profits of the non-residents/ foreign companies engaged in the specified types of business. True, profits arising from the business specified in section 44BB may also fall within the ambit of fees for technical services chargeable under section 9(1)(vii). But, the question is which is the appropriate computation provision that is applicable?

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High Court Of Delhi Director Of Income Tax-II vs. OHM Limited Section 44BB, 44DA, 9(1)(vii) S. Ravindra Bhat & R.

Section 9, Sec. 44BB

AAR : The applicant is not entitled to absolute exemption from levying of tax in India by virtue of provisions of DTAA between India and Austria, since the sub-contractor being an independent agency and not an agent which is devoted wholly on behalf of the applicant, cannot be treated to be a Permanent Establishment within the meaning of Article 5 of the DTAA

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Authority For Advance Rulings (Income Tax), New Delhi C.A.T. Geondata Gmbh, In Re Section : 9, 44BB Justice P.K. Balasubramanyan,

Section 147, Sec. 44BB, Sec. 44DA, Section 9

Uttarakhand H.C : no return of income has been furnished by the assessee although his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax

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High Court Of Uttarakhand B.J. Services Company Middle East Ltd. vs. Deputy Director Of Income-Tax (International Taxation), Dehradun Assessment Year

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