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Taxability of Fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil
Case Law Details
- Case Name
- Western Geco International Ltd. Vs Additional Director of Income-tax, International Taxation (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Delhi
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ORDER
K.D. Ranjan, Accountant Member
This appeal by the assessee for the Assessment Year 2007-08 arises out of assessment order passed under sec. 143(3) read with sec. 144C(13) of the Income-tax Act, 1961 (the Act). The effective grounds of appeal raised by the assessee are reproduced as under:-
“1. The Ld. Assessing Officer has erred on facts and in law in dismissing the claim of the Appellant that its activity of seismic data acquisition and processing is an integral part of prospecting for mineral oil and therefore its income from such activities should be computed in accordance w...
