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2016 (3) TMI 39 - AT - Income TaxComputation of profit earned by non-resident from Shipping business u/s 44B - Inclusion of service tax in the gross receipts of the assessee for determination of the assessee’s taxable income as per the provisions of section 44B - Held that:- Following the decision of the Co-ordinate Bench of this Tribunal in the assessee’s own case for assessment year 2007-08 [2013 (10) TMI 743 - ITAT MUMBAI ] we hold that service tax collected by the assessee would form part and parcel of the aggregate amount as specified in Sub-section (2) of section 44B of the Act for the purpose of determining the profits and gains of the assessee’s business under this section. In this view of the matter, we uphold the orders of the authorities below - Decided against assessee
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