9911796707
TMI Blog2008 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ate is covered u/s 9(1)(vii) OR u/s 44BB - sums of money received by the NDAL from the assessee were not includable in the definition of “fees” for technical services as provided in Section 9(1)(vii) read with Explanation 2 - Such receipts are covered u/s 44-BB – no substantial question arise – no infirmity in order of CIT & ITAT X X X X Extracts X X X X X X X X Extracts X X X X ..... as Explanation 2 to Section 9(1)(vii) of the said Act clearly showed that the consideration in question paid or payable by the assessee to NDAL for the services rendered was covered by the provisions of Section 44-BB and not by Section 9(1)(vii) of the Act. 3. This conclusion of the Tribunal is based on the finding that the nature of services rendered by NDAL to the assessee at its off-shore rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by a non-resident in connection with the prospecting or extraction or production of mineral oils. The Tribunal found as a fact that the nature of services rendered by NDAL to the assessee were covered under this expression. It is also to be noted that the nature of services rendered by the NDAL to the assessee were specifically excluded by Explanation (2) to Section 9(1)(vii) of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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