Section 115JB in The Income Tax Act, 1961 [Entire Act]
profits and gains from business referred to in section 44B or section 44BB or section 44BBA or section 44BBB and such income has been offered
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1 - 10 of 1080 (0.73 seconds)Section 44AB in The Income Tax Act, 1961 [Entire Act]
profits and gains of such person under section 44AE or section 44BB or section 44BBB, as the case may be, and he has claimed
Section 44BB in The Income Tax Act, 1961 [Entire Act]
Section 44BB in The Income Tax Act, 1961
44BB. [ Special provision for computing profits and gains in connection with the business of exploration
Section 37 in The Finance Act, 2018 [Entire Act]
profits and gains from business referred to in section 44B or section 44BB or section 44BBA or section 44BBB and such income has been offered
Ensco Maritime Limited As Agent Of Mr. ... vs Dcit, Spl. Range [Alongwith Ita Nos. ... on 26 July, 2004
employer Ensco was assessed for the relevant assessment years under Section 44BB of the Income-tax Act at deemed profits @ 10%, it could ... said company has been made by invoking the provisions of Section 44BB treating 10% of the amount paid to the company as the profits
Sedco Forex International Drilling ... vs Deputy Commissioner Of Income Tax. ... on 23 March, 1999
consideration for purposes of determining the assessee's income under s. 44BB of IT Act, 1961, (" The Act "). It was contended ... cent was held to be liable to tax under s. 44BB of the Act. The CIT(A) confirmed the said findings given
Sedco Forex International Inc. Thr. Its ... vs Commissioner Of Income Tax Meerut on 30 October, 2017
consideration is identical and pertains to the scope and interpretation
of Section 44BB of the Income Tax Act, 1961 (hereinafter referred ... exploration etc. of mineral oil, special mechanism is provided in Section
44BB of the Act for computation of profits and gains, on which
Saipem S.P.A. vs Dcit (Asstt.) Special Range 1 on 24 December, 2003
rigs outside territorial waters of India are chargeable to tax under Section 44BB read with Section 5(2) of the Income ... brought to tax under Section 44BB .
4. The matter was carried in appeal before the CIT(A) and at which stage reliance on behalf
Ongc vs Assistant Commissioner Of Income Tax on 31 March, 2006
contention that the receipts of the non-resident were taxable under Section 44BB of the IT Act, 1961, and not as 'fees for technical ... assessee has offered the Revenues receipts taxable as per provisions of Section 44BB of the Act as its profits in connection with the business
Sumitomo Heavy Industries Ltd. vs Oil And Natural Gas Corporation Ltd. on 19 December, 2001
between Sumitomo and McDermott International Inc (For short, 'MII'). Section 44BB of the Income Tax Act was introduced on 19-5-1987 with ... income tax on MII under the present Subcontract pursuant to Section 44BB of the Income Tax Act, 1961, then the respondents must indemnify the Claimants