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2018 (6) TMI 1526 - AT - Income TaxComputing income under Section 44BB - whether the service tax collected by the assessee shall form part of gross receipts for computing income under Section 44BB? - Held that:- We noticed that the learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. (2015 (10) TMI 259 - DELHI HIGH COURT) in holding that service tax collected by the assessee cannot form part of gross receipts.
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