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2017 (1) TMI 512 - HC - Income TaxTaxation under Section 44BB - calculation of amount - whether reimbursement of actual expenses were not to be included within the amount which is to be reckoned for the purpose of taxation under Section 44BB - Held that:- The question has engaged the attention of this Court in an earlier judgment in the case of Commissioner of Income Tax vs. Halliburton Offshore Services Inc., reported in (2007 (9) TMI 230 - UTTARAKHAND HIGH COURT). We also think that Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot advance the case of the appellant. Appeals are meritless and the questions of law are answered against the appellant
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