Seismic services taxable under specific s. 44BB not under general s. 44DA

HIGH COURT OF DELHI Director of Income-tax-II Versus OHM Ltd. W.P. (C) No. 6830 of 2011 December 6, 2012 ORDER R.V. Easwar, J. – The short question which arises in this writ petition is whether the assessee, which is the respondent herein, falls to be assessed under section 44BB of the Income Tax Act, 1961 (‘Act’, for short) as claimed by it or under section 44DA of the Act as claimed by the petitioner which is the Revenue. 2. The respondent-assessee is a company incorporated under the laws of the United Kingdom and is a tax-resident of that country. It is en...