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Delhi High Court: Seismic survey receipts not taxable as FTS or royalty— “Revenue’s 7% TDS order under Section 197 quashed; Section 44BB applies”

Court’s decision The Delhi High Court allowed the writ petition filed by a Norway-based geophysical services company and quashed the Income Tax Department’s order dated 01.05.2025 issued under Section 197…

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Rawlaw February 22, 2026

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