Section 44BBB of the Income Tax Act

Income-tax Act, 2025: s.61

Section 44BBB of the Income-tax Act, 1961 corresponds to section 61 (Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents) of the Income-tax Act, 2025.

Read section 61 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 44BBB is Sri Agasthyar Trust v. CIT (236 ITR 23), cited in 8 of the 65 judgments on BharatTax that turn on this section.

Leading authorities on Section 44BBB

Sri Agasthyar Trust v. CIT
236 ITR 23 · 1999 · Supreme Court
8
citing judgments
National Petroleum Construction Co. v. DCIT
421 ITR 24 · High Court
3
citing judgments

Judgments on Section 44BBB

Jdit, New Delhi vs. M/S. Voith Siemens Hydro Kraftwersketechnik Gmbh & Co., Kg, New Delhi

In the result the appeal of the revenue is dismissed

ITA 5075/DEL/2011[2004-05]Status: DisposedITAT Delhi09 Feb 2016AY 2004-05

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Gaurav Dudeja, Sr. DRFor Respondent: Sh.Rajan Bhatia, CA
Section 115ASection 143(3)Section 271(1)(c)Section 44BSection 44D

Commissioner of Income Tax vs. Dsd Industrieanlagen Gmbh

ITA - 1568 / 2010HC Delhi31 Jan 2011
Section 143Section 28Section 44Section 44ASection 44B

The Director of Income Tax vs. Dsd Noell Gmbh

ITA-1392/2010HC Delhi31 Jan 2011
Section 143Section 28Section 44Section 44ASection 44B

Director of Income Tax, New Delhi vs. Lg Cable Ltd

The appeal stands disposed of

ITA-703/2009HC Delhi24 Dec 2010
Section 143(1)Section 143(3)Section 234BSection 244ASection 260Section 44B

Director of Income Tax Delhi vs. Lg.Cable Ltd

The appeal stands disposed of

ITA - 703 / 2009HC Delhi24 Dec 2010
Section 143(1)Section 143(3)Section 234BSection 244ASection 260Section 44B