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2009 (7) TMI 3 - UTTARAKHAND HIGH COURTMobilization revenue – reimbursement of expenses u/s 44B – the payment made to the assessee on account of mobilization fee is not the actual reimbursement, rather, it includes the expenditure incurred by the company in transporting the drilling units of rigs to the specified drilling locations in India. As such, such amounts received are liable to be included in the ‘gross receipts’. That being so, in our opinion, the amount received by the assessee in the present case towards mobilization / demobilization charges form part of the amount mentioned in sub-section (2) of Section 44BB of the Act. - sub-section (1) of Section 44BB read with Clause (a) of sub-section (2) of Section 44BB of the Act expressly provides that it makes no difference whether the amount was paid or payable in or outside India. The 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. – Decided in favor of revenue
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