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Mobilisation/Demobilisation Charges Form Part of ‘Receipts’ Under Section 44BB
Evolution of ‘Oil and Gas’ Industry (hereinafter referred to as ‘industry’) in India dates back to the pre-independence era. However, the industry witnessedits splurge only in the decade of 1970s and 1980s.
Suraj Nangia, Partner with inputs from Mansi Chopra, Manager – Direct Taxation contributed an article on Mobilisation/Demobilisation charges from part of “receipts” under section 44BB for Corporate Professionals Today (Taxmann).