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2009 (5) TMI 25 - HC - Income TaxPresumptive tax - non-resident - Whether, the ITAT has erred in law in holding that reimbursement of expenses on account of catering charges and fuel etc. to the assessee were not part of the gross receipts for the purposes of S. 44BB – words used in the section, include the amount received by the assessee on account of catering charges and fuel etc. to the non-resident assessee involved in the business of oil exploration, as the catering charges do form part of ‘services and facilities’ in connection with the extraction or production of the mineral oil - catering charges and fuel expenses reimbursed cannot be excluded from the ‘amount’ defined in sub-section (2) of Section 44BB – tribunal’s order set aside
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