In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
vii) read with Section 44DA of the Act and are eligible for treatment u/s 44BB of the Act, not appreciating the findings of the AO that the supply of the material is intrinsically linked with the performance of mud engineering services under composite contracts with the recipients of services. 2. Whether on the facts and circumstances of the case