Income from services in connection with seismic surveys, data acquisition, processing and interpretation of such data is covered under Section 44BB of

Citation : Geo Fizyka Torun Sp. ZO. O. – A.A.R. No. 813 of 2009

Court : Advance Ruling Authority of India

Income from services in connection with seismic surveys, data acquisition, processing and interpretation of such data is covered under Section 44BB of the IT Act, 1961 and cannot be regarded as ‘fees for technical services’.

Facts

The applicant (Geofizyka T

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