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Mobilization Charges from prospecting of oil and natural gas is to be taxed u/s. 44BB
Case Law Details
- Case Name
- EMGS Project Office Vs Deputy Director of Income-tax, International Taxation (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Delhi
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IN THE ITAT DELHI BENCH ‘B’
EMGS Project Office
Versus
Deputy Director of Income-tax, International Taxation
IT APPEAL NO. 306 (DELHI) OF 2012
[ASSESSMENT YEAR 2006-07]
SEPTEMBER 21, 2012
ORDER
A.D. Jain, Judicial Member
This is an appeal filed by the assessee for Assessment Year 2006-07 against the order dated 01.11.2011 passed by the CIT(A)-II, Dehradun. The grievance of the assessee in this case is that the Ld. CIT(A) has erred in confirming the order passed by the Assessing Officer with respect to taxability of mobilization revenue attributable to the operation of the vessel be...
