{"id":4951,"date":"2019-04-18T12:39:34","date_gmt":"2019-04-18T12:39:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/swiwar-offshore-pte-ltd-v-add-citit-2018-167-dtr-341-193-ttj-951-mum-trib\/"},"modified":"2019-04-18T12:39:34","modified_gmt":"2019-04-18T12:39:34","slug":"swiwar-offshore-pte-ltd-v-add-citit-2018-167-dtr-341-193-ttj-951-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swiwar-offshore-pte-ltd-v-add-citit-2018-167-dtr-341-193-ttj-951-mum-trib\/","title":{"rendered":"Swiwar Offshore Pte. Ltd.  v. Add. CIT(IT) (2018) 167 DTR  341\/ 193 TTJ  951 (Mum.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assesse the Tribunal held that The activity of hiring Ships by the user for transporting men\/machines to locations where it was doing exploration\/production of mineral oil is directly and closely related with \u2018services&#8217; rendered by plant and machinery and the income arising out of such activities has to be assessed u\/s. section 44BB and not u\/s. 44B of the Act.\u00a0 Amount of service tax being in nature of statutory payment could not be included in gross receipts for the purpose of computing presumptive income of asseessee u\/s 44BB<strong>. <\/strong>(AY.2008-09, 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils\u2013Computation-Non-residents-The activity of hiring Ships by the user for transporting men\/machines to locations where it was doing exploration\/production of mineral oil is directly and closely related with \u2018services \u2018rendered by plant and machinery and the income arising out of such activities has to be assessed u\/s. section 44BB and not u\/s. 44B of the Act- Amount of service tax being in nature of statutory  payment could not be included in gross receipts for the purpose of computing  presumptive income of assessee u\/s. 44BB. [S. 44B]<\/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":[1],"tags":[],"class_list":["post-4951","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4951","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=4951"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4951\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}