{"id":17449,"date":"2021-05-01T14:36:31","date_gmt":"2021-05-01T09:06:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/seabird-exploration-fz-llc-in-re-2021-431-itr-503-198-dtr-313-319-ctr-225-aar\/"},"modified":"2021-05-01T14:36:31","modified_gmt":"2021-05-01T09:06:31","slug":"seabird-exploration-fz-llc-in-re-2021-431-itr-503-198-dtr-313-319-ctr-225-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/seabird-exploration-fz-llc-in-re-2021-431-itr-503-198-dtr-313-319-ctr-225-aar\/","title":{"rendered":"Seabird Exploration Fz Llc, In Re (2021) 431 ITR 503 \/ 198 DTR 313\/ 319 CTR 225 (AAR)"},"content":{"rendered":"<p>AAR held that\u00a0 payment made for providing off shore seismic data acquisition and processing services to ONGC in Bombay High. Payment to non-resident companies is \u00a0not royalty . Amount taxable under section 44BB of the Act<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils \u2013 Computation -Providing off shore seismic data acquisition and processing services to ONGC in Bombay High \u2014  Payment to non-resident companies \u2013 Not royalty \u2013 Taxable under section 44BB .[ S.9(1)(vi)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-17449","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4xr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=17449"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17449\/revisions"}],"predecessor-version":[{"id":17450,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17449\/revisions\/17450"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}