TMI Blog2017 (1) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier judgment in the case of Commissioner of Income Tax vs. Halliburton Offshore Services Inc., reported in (2007 (9) TMI 230 - UTTARAKHAND HIGH COURT). We also think that Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay; that appeals, along with the Delay Condonation Application, were allowed to be withdrawn with liberty to file fresh appeals; and hence, the present appeals are filed with the delay. It is pointed out that the earlier appeals, along with the delay, were pending for a long time. Having heard the learned counsel for the parties, we are of the view that the delay should be condoned. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing section, namely, sub-section (2) of Section 5. According to the assessee, Section 5, actually, constitutes the charging provision; whereas, Section 44BB would only be a computing provision and, therefore, what would not fall within the four walls of the charging section, cannot be brought to tax on the basis that it would come under the computing section. 4. The question has engaged the att ..... X X X X Extracts X X X X X X X X Extracts X X X X
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