ORDER

PER BENCH:

Challenging the impugned orders passed by the learned DRP/learned Commissioner of Income Tax (Appeals), three appeals, being ITA Nos.5863 & 5864/Del/2101 and 441/Del/2012, are filed by the Oil and Natural Gas Corporation (ONGC) (hereinafter referred to as the assessee) and ITA No.4982/Del/2011 is filed by the revenue.

2. Common issue involved in all these appeals relates to taxability of the receipts of non-resident in India as fees for technical services as per the provisions of the DTAA with respective countries or as per the provisions of section 44 BB of the Income-tax Act, 1961 (for short “the Act”). We therefore find it just and convenient to dispose of these matters by way of this common order.

3. Facts, in brief, are that the assessee made certain payments to the non- residents, namely, Shell International Exploration & Production BV (Netherlands), J.P.Kenny Pty. Ltd (Australia), Boots & Coots International Well Control Inc (USA) and National Mining Research Centre (Russia) in relation to the business of prospecting, exploration and production of mineral oil carried out by the assessee, and the receipts were claimed to be exempt from tax under the relevant prov