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TMI Blog2008 (4) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. Udyog Shukla for the respondent. JUDGMENT The judgment of the court was delivered by PRAFULLA C. PANT J. - This appeal, preferred under section 260A of the Income-tax Act, 1961, is directed against the judgment and order dated February 9, 2007, passed by Income-tax Appellate Tribunal, Delhi Bench "E", (hereinafter referred as "the ITAT"), whereby the order dated August 26, 2004, passed by the Commissioner of Income-tax (Appeals), Dehradun, (hereinafter referred as "the CIT(A)") is set aside. The Commissioner of Income-tax (Appeals) dismissed the appeal of the assessee and affirmed the assessment order passed by the Assessing Officer under section 143(3) of the Income-tax Act, 1961. 2. Heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of an assessee, being a non-resident, engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal to ten per cent. of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head 'Profits and gains of business or profession': Provided that this sub-section shall not apply in a case where the provisions of section 42 or section 44D or section 115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections." 7. The ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient or consideration which would be income of the recipient chargeable under the head 'Salaries'." 8. Learned counsel for the respondent argued that the services rendered by the assessee-NRC relate to upgradation of plant and machineries for the purposes of drilling and oil exploration. However, it is not the case of the assessee-NRC that the plant and machineries were supplied by it during the assessment year, as such the services rendered by the NRC-assessee were nothing but the technical services rendered by it in the work of oil exploration for which it has charged the fee. 9. In the above circumstances, we are of the opinion that the Commissioner of Income-tax (Appeals) has not committed any error of law in passing the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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