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2016 (2) TMI 1180 - ITAT MUMBAIComputation of income u/s 44B - whether service tax collected by the assessee should form part of the gross receipt while computing income under section 44B / 44BB - Held that:- In the light of decision of the Hon’ble Delhi High Court in the case of “DIT vs. Mitchell Drilling International Pvt. Ltd.” [2015 (10) TMI 259 - DELHI HIGH COURT] n the context of provisions contained under section 44BB, which is pari materia to section 44B and the decision of the Tribunal in assessee’s own case for assessment year 2007–08, we hold that service tax collected by the assessee and paid to the Government account having no profit element cannot be included in the gross receipts for computation of income under section 44B of the Act. Accordingly, while confirming the order of the learned Commissioner (Appeals) for assessment year 2009–10, we set aside the order passed by the learned Commissioner (Appeals) for assessment year 2010–11 by allowing assessee’s claim - Decided in favour of the assessee.
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