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2009 (2) TMI 46 - HC - Income TaxAssessee, non-resident company had contract with ONGC for charter hire of one light modular work over rig - Whether receipts on account of mobilization of the rig from outside India should be included in the gross revenue u/s 44BB - mobilization fee is not the reimbursement of expenditure - ONGC was liable to pay a fixed sum as stipulated in the contract regardless of actual expenditure - Assessing Officer rightly added the said amount as per provisions of S. 44BB and imposed the tax thereon
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