turnkey power project approved by the Central
Government, provisions of section 44BBB would be applicable
and accordingly, the assessee offered 10% of the revenue earned ... assessee's claim that the revenue earned is
covered under section 44BBB was not accepted by the Tribunal in
preceding assessment year, however
that TDS rate should
be determined in accordance with provisions of
section 44BBB of the Act. As such the net profits for
this financial year ... taken at 10% u/s 44BBB of
the Act.
You are hereby authorized to make payment
of the above nature to Lahmeyer International
cause as to why the Project Office be not taxed under section
44BBB of the Act and the assessment not be completed by
following ... view that as per provisions of
Section 44BBB of the Act the deemed income u/s 44BBB has to
be computed @10% on the amounts
order. He submitted, the Assessing Officer has
applied the provisions of section 44BBB of the Act and taxed the
entire receipts as appearing in Form ... aforesaid approach of the Assessing Officer is unsustainable in
law, as, section 44BBB is not at all applicable to the assessee, as,
2|Page
Gajendra Singh, Etah vs Dcit, Central Circle, Ghaziabad on 10 October, 2022
IN THE INCOME
same cannot be justified on any count. As per Section 44BBB
https://www.mhc.tn.gov.in/judis
6/46
WA Nos. 979/2018
Supply Contracts from computation of it's
total income under Section 44BBB of the Act and
whether the Tribunal correctly interpreted the
provisions ... Section 44BBB of the Act and the terms
of India - Russia DTAA on this aspect?
4. Mr. Manish Kanth, learned Counsel waives service
Supply Contracts from computation of it's
total income under Section 44BBB of the Act and
whether the Tribunal correctly interpreted the
provisions ... Section 44BBB of the Act and the terms
of India - Russia DTAA on this aspect?
4. Mr. Manish Kanth, learned Counsel waives service
Supply Contracts from computation of it's
total income under Section 44BBB of the Act and
whether the Tribunal correctly interpreted the
provisions ... Section 44BBB of the Act and the terms
of India - Russia DTAA on this aspect?
4. Mr. Manish Kanth, learned Counsel waives service
Raj Kumar Jain, Jaipur vs Assistant Commissioner Of Income Tax, ... on 8 December, 2022
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