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2014 (1) TMI 24 - AT - Income TaxReimbursement of service lax, is to be included in the gross receipts u/s 44BB - Held that:- Following Commissioner of Income Tax vs Halliburton Offshore Services Inc. [2007 (9) TMI 230 - UTTARAKHAND HIGH COURT] - When it was not in dispute that the amount had been received by the assessee i.e. nonresident company rendering services under the provisions of section 44BB - The Assessing Officer was justified in imposing income tax thereon - Decided against assessee. Whether reimbursement of actual expenses incurred on behalf of customers be included in the gross receipts u/s 44BB - Held that:- The assessee is getting reimbursement of service tax paid to the Government of India from its client on production or submission of original treasury challan of payment - There is no element of income in the hands of assessee or any occasion of incurring any expenses by the assessee in this regard - The Assessing Officer and the Commissioner of Income Tax(A) were not justified in holding that the amount of reimbursement of service tax received by the assessee is to be included in the gross receipts for the purpose of section 44BB of the Act - Decided in favour of assessee.
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