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Dy Commissioner Of Income Tax, Dehradun vs Gaffney Cline & Associates Limited, ... on 15 April, 2026
cites
Section 44DA in The Income Tax Act, 1961 [Entire Act]
Section 44D in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Mines And Minerals (Development And Regulation) Act, 1957
Oil & Natural Gas Corp. Ltd vs Commnr. Of Income Tax & Anr on 1 July, 2015
1. 1. Supreme Court's decision in the case of Oil & Natural Gas
Corporation
Limited v. Commissioner of Income Tax & Another
The Hon'ble Supreme Court in the case of ONGC (supra) has
addressed a similar issue. The Hon'ble Supreme Court exhaustively
17 | P a g e
ITA No.197/DDN/2025
considered the opinion of the Attorney General of India, the
subsequent CBDT Instruction No. 1862, the
provisions of Mines and Minerals (Regulation and Development) Act,
1957 and observed that if the "pith and substance" of the contract is
inextricably connected with the prospecting, extraction, or production
of mineral oil, though they may be ancillary works contemplated
thereunder, the same cannot be categorized as "fees for technical
services" and have to be included in the revenue chargeable to tax
u/s 44BB of the Act:
The Mines Act, 1952
Section 2 in The Mines Act, 1952 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
Ongc Ltd.As Rep.Assese. vs Commr.Of Income Tax on 27 February, 2014
18 | P a g e
ITA No.197/DDN/2025
particular agreement is directly associated or inextricably connected
with prospecting, extraction or production of mineral oil."
(Emphasis Supplied)
Basis of the Supreme Court Decision in the case of ONGC (supra):