SC : Rules against assessees on taxation of mobilisation fees for oil rigs u/s 44BB

Oct 30,2017

SC rules against the assessees in a batch of 50 appeals on taxation of mobilisation/ demobilisation fees for oil rigs u/s 44BB; SC dismisses assessee’s appeal against Uttarakhand HC ruling in Sedco Forex International Inc.; HC had upheld taxation u/s. 44BB for amount received by the non-resident company towards mobilization charges


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