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section 44B or section 44BB or section 44BBA or section 44BBB and such income has been offered to tax at the rates specified in those

income at Rs.300,978,326/- after complying with provisions of section 44BBB(2) of the Act. The case was selected for the purpose ... resorting to estimation of income on presumptive basis at 10% u/s 44BBB(1) or alternately @ 11.79% under normal provisions

wiih the department, the assessee has claimed applicability of provisions of section 44BBB of the Act to the payment received from NPCIL and has offered ... Learned Assessing Officer has denied the applicability of the provision of Section 44BBB of the Act in respect of offshore service contracts and has changed

total turnover for computing profit 2 Powergen Infrastructure under section 44BBB of the Income Tax Act, 1961 (for short "the Act")? 3. Brief ... assessment order on 30th March 2015. While computing income / profit under section 44BBB of the Act in the draft assessment order, the Assessing Officer included

from the Offshore Supply Contracts are covered by the provisions of section 44BBB and consequently liable to tax in India. 3. The learned DCIT ... from offshore supply has to be considered for computing income under section 44BBB of the Act which is upheld

receipts of Rs.4,05,78,619/- as per provisions of Section 44BBB of the Income-tax Act, 1961("the Act). During assessment proceedings ... denied the application of Section 44BBB relying on assessment orders of earlier AYs, on the ground that as the assessee had maintained accounts

advance tax on contract receipts by computing the income as per Section 44BBB cannot be postponed by filing an application before the AAR. Therefore ... deducted tax at 2%. The foreign company had paid tax under Section 44BBB at 4.8% and sought for a refund. Taking note of the decision

gains of the assessee under [section 44AE] [or section 44BB or section 44BBB], as the case may be, and the assessee has claimed his income

gains of the assessee under [section 44AE] [or section 44BB or section 44BBB], as the case may be, and the assessee has claimed his income

gains of the assessee under section 44AE or section 44BB or section 44BBB , as the case may be, and the assessee has claimed his income