Income deemed to accrue or arise in India - receipts from ...
Income from Progressive Cavity Pump services and tool rentals to Cairn India and ONGC falls u/s 44BB.
April 28, 2023
Case Laws Income Tax AT
Income deemed to accrue or arise in India - receipts from services relating to Progressive Cavity Pump system (PCP) and rental of tools/equipments to Cairn India’ and ONGC - the scope and ambit of section 44BB of the Act is wide enough to include the receipts of the assessee from Cairn India and ONGC - AT
View Source