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Documents citing Production Testing Services Inc, ... vs Dcit (It) 3(3)(2), Mumbai on 27 October, 2017

Production Testing Services Inc, ... vs Dy.C.I.T(It)-3(3)(2), Mumbai on 2 February, 2018

6. Without prejudice to the above, Assessing Officer has not considered the decision of the Supreme Court in the case of Oil and Natural Gas Corporation Ltd. Vs.CIT (2015) 59 taxman.com 1 (SC) Production Testing Services Inc. vs. DCIT(IT) 3 ITA NO. 2060/Mum/2016 - A.Y. 2012-13 though the same was cited and discussed at length. The Assessing Officer has not even distinguished the said case law and neither have commented on the said case law. The appellant therefore, prays that the provisions of Sec. 44BB are applicable and eligible to claim deduction under Sec.44BB of the Income tax Act, 1961.
Income Tax Appellate Tribunal - Mumbai Cites 11 - Cited by 0 - Full Document

Deputy Commissioner Of Income-Tax, New ... vs Pgs Geophysical As, Gurgaon on 15 January, 2019

- Production Testing Services Inc vs DCIT (2018) (89 taxmann.com 416) (Mumbai -Trib) First leg versus second leg contract • In the draft assessment order, the AO held that the provisions of section 44BB of the Act is applicable only to first leg contractors and it does not cover the second leg contractors. In this regard, it is submitted that the provisions of this section does not make any difference between first leg and second leg contractors as long as the non-resident is engaged in providing services or facilities in connection with prospecting, extraction or production of mineral oils or providing plant and machinery used or to be used in prospecting etc of mineral oils.
Income Tax Appellate Tribunal - Delhi Cites 50 - Cited by 0 - Full Document
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