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TMI Blog2013 (1) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... entered during the period of fabrication, outfitting and manufacturing of load out platform for Tapti and Panna field development - Held that:- Merely because the agreement in question was entered at the time when the fabrication activity for Tapti and Panna was going on, it could not be contended that the agreement related or the subject matter thereof was for the fabrication of Tapti and Panna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the assessee, subsequent to the engagement of Amicus Curiae, however, did not show his face in the Court. 2. The respondent assessee executed various contracts with various Indian Companies during the relevant year. In respect of those contracts, it received certain payments. For the relevant year, it filed its return and disclosed such payments and offered to pay tax computed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee received US $ 55,983/-. This amount was not offered for being taxed in India. The Assessing Officer located this agreement and the fact of receipt of the said sum, as mentioned above. The Assessing Officer included the said receipt as taxable income and determined tax payable thereon by taking recourse to Section 44BB of the Act. The Commissioner (Appeals) upheld the assessment order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, accordingly, held that such income would not attract the provisions of Section 5(2), read with Section 9(1)(i) of the Act. 3. The contract, in question, has not been placed before us. The learned counsel for the appellants, however, has not disputed the findings pertaining to the contract, as recorded by the Tribunal. Furthermore, it was not the contention of the Assessing Officer, nor it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endently also, it could not be established that the said agreement had any nexus with the activities for construction of Tapti and Panna field development. That being the situation, income derived from the said agreement, entered outside India, for providing administrative and support services outside India and, in respect whereof, remuneration has been received outside India, will not come within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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