Services intrinsic to mineral oil exploration are covered by Section 44BB

M/s Eni India Ltd. Vs JCIT (ITAT Delhi)

learned AO had taken a view that in view of the decision of the Hon’ble Supreme Court in the case of ONGC vs CIT & Anr. the nature of activities involved under the contract including the sale of services of HOEC are covered by the provisions of Section 44BB of the Act. Further, the learned AO enumerated the services in his order for the Asstt. 2012-13, which shall include the following:

1. Specific Services

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