Dismissing the appeal of the revenue the Tribunal held that ;where assessee is imparting any services in relation to exploration of mineral oil then royalties/FTS would be taxable under S 44BB. S 44BB being specific provisions in relation to specific services, it would prevail over other provisions dealing with royalties/FTS.( AY.2011-12)
DIT v. RPS Energy Pty Ltd. (2018) 170 ITD 468 (Delhi) (Trib.)
S. 44BB : Mineral oils – Computation – imparting any services in relation to exploration of mineral oil then royalties/FTS would be taxable under S. 44BB of the Act- Specific provision prevail over other provisions dealing with royalties and FTS . [ S.9(1)(vi), 9(1) (vii), 44DA, 115A ]