Sec. 44BBB not applicable to assessee engaged in consultancy services for construction projects

The In The Itat Delhi Bench 'G' held that section 44BBB which deals with turnkey project, not applicable to assessee being engaged in providing consultancy services SMEC International (P.) Ltd. v. ADIT, International Taxation, Range-2, New Delhi* [2017] 77 taxmann.com 4 (Delhi - Trib.)