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2016 (7) TMI 563 - ITAT DELHIDenial of benefit of Section 44BB - assessee has not entered into an agreement directly with Central Government but is only a second leg contractor - Held that:- We find this issue to be covered in favour of the assessee by the decision of ITAT in the case of SBS Marine Ltd. Vs. Additional DIT [2015 (3) TMI 147 - ITAT DELHI ] where held section 44BB does not mandate that the assessee should directly enter into contract with the person engaged in the business of prospecting for or extraction or production of, mineral oils or the services or facilities or plant and machinery on hire should be directly provided to the said person alone. Thus there is no merit in the contentions of the revenue that the assessee is not an eligible assessee under section 44BB - Decided in favour of assessee Service tax collected by the assessee will not form part of receipt for the purpose of computing income u/s 44BB. See DIT Vs. Schlumberger Asia Services Ltd [2009 (7) TMI 51 - UTTARAKHAND HIGH COURT ] Amount received on account of reimbursement of freight and transportation charges - amount actually incurred in respect of equipment was not includible while computing its income under section 44BB - Held that:- It was not in dispute that the amount had been received by the assessee. Therefore, the Assessing Officer correctly added the said amount which was received by the non-resident company rendering services under the provisions of section 44BB to the ONGC and imposed the income-tax thereon. He was justified in doing so
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