Case Law Details
Case Name : Geofizyka Torun Sp.zo.o., In Re- (Authority for Advance Rulings)
Related Assessment Year :
Courts :
Advance Rulings
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RELEVANT PARAGRAPH
6.1. We are of the view that the case of the applicant neatly fits into Section 44BB and all the ingredients of that section are satisfied. To attract the first part of section 44BB, the non-resident must be
(a) engaged in the business of providing services or facilities;
(b) such provision of services/ facilities must be ‘in connection with’ the prospecting for or ext
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