Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1263 - AT - Income TaxDetermination of income for taxable purpose u/s 44BB - computation of gross receipts - service tax element inclusion in gross receipts - Held that:- as decided in assessee's own case [2012 (9) TMI 564 - ITAT DELHI] Service tax collected by the assessee shall not form part of the gross receipts for the purpose of determining income for taxable purpose u/s 44BB. Also See Income-tax vs. Mitchell Drilling International Pvt. Ltd. [2015 (10) TMI 259 - DELHI HIGH COURT] - Decided in favour of assessee
|