2013 (8) TMI 11

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..... he Income Tax Act was inserted with effect from 1st April, 2011. This proviso, therefore, had no application prior to 1st April, 2011. The Section is as follows:-      "44BB.(1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee [being a non-resident,] engaged in the business of providing services or faci .....

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..... for, or extraction or production of mineral oils. However, Section 44BB applies only to such an assessee, who is a non-resident and not to an assessee, who has a permanent establishment in India or has a fixed place of profession situate in India. By the judgment under appeal, the claim of the Department that the assessee is not covered by Section 44BB and it falls either under Section 115A or 44 .....

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..... would be covered by Section 44BB until before proviso to Sub-section (1) of Section 44BB was inserted. The other aspect of the matter is, whether factually Section 44BB will apply to the assessee and accordingly whether the assessee has not a permanent establishment in India and/or has not a fixed place of profession in India. The Assessing Officer did not make any inquiry, whether the assessee ha .....

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