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2018 (10) TMI 1503 - AT - Income TaxPayments made to assessee outside India - Amount received by the assessee towards fee for mobilization/demobilization of the rig/s outside India, is to be included in the gross receipts u/s 44BB - gross revenue - Held that:- Issue to be covered against the assessee by the order of the ITAT Delhi Bench in assessee’s own case for assessment year 2008-09 wherein in Para 6, the issue has been dealt with and the Coordinate Bench of the Tribunal has followed the order in the case of Sedco Forex International Drilling Ltd.(2007 (9) TMI 196 - UTTARAKHAND HIGH COURT). Gross receipts u/s 44BB - amount received by the assessee from its customers as reimbursement of actual expenses(material and fuel expenses) incurred by the assessee on their behalf - Held that:- Direction of the DRP in holding that the amounts aggregating to ₹ 476,513,071/-, received by the assessee from its customers as reimbursement of actual expenses(material and fuel expenses) incurred by the assessee on their behalf is to be included in the gross receipts u/s 44BB of the Income Tax Act is concerned, we find that this issue is also covered against the assessee by the order of the ITAT in assessee’s own case for assessment year 2008-09 wherein the Coordinate Bench had followed the judgment in the case of CIT vs. Halliburton Offshore Services Inc (2007 (9) TMI 230 - UTTARAKHAND HIGH COURT). It is also to be noted that an identical issue was held against the assessee in assessment year 2007-08 also.
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