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2015 (2) TMI 106 - ITAT DELHIService tax inclusion in the total receipts for determining the presumptive income - Held that:- CIT(A) following the rule of consistency was justified in granting relief for the assessee as service tax collected by the appellant for and on behalf of the central government by itself cannot be said to have been received in return of providing any services or facilities in terms of section 44BB of the Act. We are unable to see any valid reason to take a different view on the same issue which is squarely covered in favour of the assessee in assessee’s own case for AY 2008-09 which is on similar point and the department has not shown any contrary view of any Hon’ble higher court. - Decided in favour of assessee.
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