1)       Geofizyka Torun Sp. Zo.o and Company Vs. Director of Income Tax (International Taxation) Range-II– AAR –New Delhi – Section9 (1) (vii), 44BB. 

It has been held that services namely Seismic Data Acquisition, processing and interpretation services  rendered to Oil and Gas exploration production Companies in India, does not fall under the ambit  of explanation 2 of Section 9(1)(vii) of the Act and the same is covered u/s 44BB of the Income Tax Act.   It has been further held that Section 44 BB is a special provision of the Act and Section 9(1)(vii) is a general section therefore provision of section 44BB are to be given full impact.      

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2)    ITO Udaipur Vs. M/s Arihant Tiles and Marbles (P) Ltd.  – Supreme    Court – Section 80  IA of the Income Tax Act.   

In this case, the issue before lordship was whether the activities undertaken by the respondent vis-à-vis manufacture / production of polished and finished slab from rough granite would amount to manufacture or production within the meaning of the Section 80IA or not. It has been held by their lordship, that the word production is of widest amplitude than the word manufacture and hence in the given case, the assessee is entitled to claim deduction under Section 80IA.   

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3)     M/s Van Oord ACZ India (P) Ltd. Vs DCIT, Delhi ITAT - Section 195.  

In this case, the request of the counsel of the assessee for constituting special bench is being discarded by the Bench in view of the fact, that the appeal of the assessee is already admitted by the Hon’ble High Court for Previous Year.       

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