Drilling Unit including the Rigs, for operating those Rigs, and for providing experts and other personnel for operating those rigs etc. Section 44BB specifically provides ... that separate consideration mentioned in the Agreement for transportation of the Drilling Unit/Rig from their present location to the designated location in India will
assessee as mobilization charges for mobilizing the vessel with a well equipped rig to Enron Oil and Gas (India) Ltd., an Indian company. Therefore ... impugned judgment) for provision of a well equipped rig and performing drilling operations in connection with oil and gas exploration in the Tapti basin area
Reading And Bates Drilling Co. (As Agent ... vs Commissioner Of Income-Tax on 14 July, 2005
Equivalent citations: (2005)199CTR(UTTRANCHAL)66, [2005]277ITR253(UTTARANCHAL ... nonresident company executed offshore drilling contracts in India. Reading and Bates Drilling Company employed technicians to work in offshore oil rigs in India. Mr. Daniel
that free boarding and lodging facilities provided by the employer at the rig in high seas cannot be construed to be perquisite ?
3. Whether ... Income-tax Appeal No. 57 of 2002-CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320, decided on October
holding that free boarding facility provided by the employer at the rig site cannot be construed to be perquisite ?
3. Whether, on the facts ... Income-tax Appeal No. 57 of 2002 CIT v. Sedco Forex International Drilling Co. Ltd. the reasoning regarding question No. 1 is given
that free boarding and lodging facilities provided by the employer at the rig in high seas cannot be construed to be perquisite ?
3. Whether ... this Court has discussed in CIT v. Sedco Forex International Drilling Co. Ltd (2003) 264 ITR 320 (Uttaranchal), the reasoning regarding question
