Case Law Details
Case Name : In Re. Siem Offshore Inc. Vs Commissioner concerned Director of Income Tax (AAR Delhi)
Appeal Number : A.A.R. No. 875 of 2010
Date of Judgement/Order :
Related Assessment Year :
Courts :
Advance Rulings
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Siem Offshore Inc. Vs Commissioner concerned Director of Income Tax, Advance Ruling Authority – The payment for hire of vessels provided by the Applicant to Trans ocean would be covered under the definition of ‘plant’ as defined under section 44BB of the Act. Accordingly, considerat
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