{"id":4862,"date":"2026-03-08T20:28:53","date_gmt":"2026-03-08T20:28:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4862"},"modified":"2026-03-08T20:28:54","modified_gmt":"2026-03-08T20:28:54","slug":"income-tax-hc-delhi-judgement-dated-20-02-2026-seismic-survey-services-in-connection-with-oil-exploration-is-not-in-nature-of-fts-or-royalty","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/income-tax-hc-delhi-judgement-dated-20-02-2026-seismic-survey-services-in-connection-with-oil-exploration-is-not-in-nature-of-fts-or-royalty\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 20\/02\/2026 – Seismic survey services in connection with oil exploration is not in nature of FTS or Royalty\u00a0"},"content":{"rendered":"\n

Case of PGS Geophysical vs Income Tax Department, HC Delhi Judgement Dated 20th<\/sup>\u00a0February 2026.<\/em>\u00a0HC held that seismic survey services in connection with exploration of oil cannot be held to be in nature of Fees for Technical Services (FTS) or Royalty and hence not covered under section 44DA of the Income Tax Act.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 20\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of PGS Geophysical vs Income Tax Department, HC Delhi Judgement Dated 20th\u00a0February 2026.\u00a0HC held that seismic survey services in […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4862","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 20\/02\/2026 - 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