{"id":46599,"date":"2024-09-22T21:07:37","date_gmt":"2024-09-22T15:37:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-technip-france-sas-2024-298-taxman-119-delhihc\/"},"modified":"2025-09-05T12:24:37","modified_gmt":"2025-09-05T06:54:37","slug":"cit-it-v-technip-france-sas-2024-298-taxman-119-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-technip-france-sas-2024-298-taxman-119-delhihc\/","title":{"rendered":"CIT (IT) v. Technip France SAS (2024) 298 Taxman 119 \/(2025) 474 ITR  114   (Delhi)(HC)"},"content":{"rendered":"<p>Assessee-company, incorporated in France, entered into contract with RIL for providing services in connection with mining activity. Dismissing the appeal of the Reveenue\u00a0 the Court held that\u00a0\u00a0 payments received by assessee under said contract for providing mining activity were not chargeable to tax as fees for technical services under Explanation 2 to section 9(1)(vii) but more appropriately assessable under section 44BB. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Computation-Payment received for providing various services in connection with mining activity would not be chargeable to tax as fees for technical services. [S. 9(1))(vii), 44AD]  <\/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-46599","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c7B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46599","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=46599"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46599\/revisions"}],"predecessor-version":[{"id":56412,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46599\/revisions\/56412"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}