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2015 (6) TMI 493 - ITAT DELHIDetermination of income u/s 44BB - Receipts on account of service tax - whether includible in the gross receipts for the purpose of determining income under section 44BB - Held that:- Keeping in view the case of Ensco Maritime Limited vs. Asstt. Director of Income Tax (Int. Taxation) [2015 (1) TMI 355 - ITAT DELHI ] in which one of the Members was the party wherein the issue in dispute was decided in favor of the assessee. Respectfully, following the precedent of the Coordinate Bench as aforesaid, we quash the orders of the authorities below and direct the AO to exclude service tax from the gross receipts for the purpose of determining the income under section 44BB of the Income Tax Act, 1961 - Decided in favor of the assessee.
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