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2009 (4) TMI 69 - HC - Income TaxAssessee, a non-resident company received mobilization/ demobilization fee – such payment is not the actual reimbursement, rather, it includes the expenditure incurred by the company - it makes no difference whether the amount was paid or payable in or outside India - section does not exclude the mobilization/demobilization charges paid for transportation of the plant and machinery from the place out of India to the locations in India or its territorial waters - amount received are liable to be included in the ‘gross receipts and form part of the amount mentioned in s.s. (2) of Section 44BB
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