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TMI Blog2008 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... yog 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 October 16, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench "G" (hereinafter referred as "the ITAT"), whereby the order dated January 27, 2004, passed by the Commissioner of Income-tax (Appeals), Dehradun (hereinafter referred as "the CIT(A)"), is affirmed. The Commissioner of Income-tax (Appeals) allowed the appeal of the assessee and set aside the assessment order passed by the Assessing Officer under section 143(3) of the Income-tax Act, 1961. 2. Heard learned counsel for the parities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of section 44BB of the Income-tax Act, 1961, reads as under: "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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 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 relate to upgradation of plant and machineries for the purposes of drilling and oil exploration. However, it is not the case of the respondent 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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