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Oil Fields (Development and Regulation) Act 1948
9th Jul, 2015
Agreements to pass through test of pith and substance to determine its dominant purpose and consequent tax chargeability #Indianlaws
The question before the Supreme Court was “whether the amounts paid by ONGC to the non-resident assessees /foreign companies for providing various services in connection with prospecting, extraction or production of mineral oil is chargeable
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