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2019 (1) TMI 457 - AT - Income TaxDetermination of the income u/s 44B - DRP has directed the AO not to include the service Tax collected by the assessee in the gross receipts for the purpose of computing presumptive income u/s 44B - Held that:- We notice that the directions of the DRP are based on the findings in the case of DDIT vs. Mitchell Drilling International Pvt. Ltd. ( [2015 (10) TMI 259 - DELHI HIGH COURT]). Moreover, the issue involved in the present case is covered in favour of the assessee by the order of the coordinate Bench rendered in the assessee’s own case for the A.Y. 2007-08 and 2008-09. Since, the directions of the Ld. DRP are based on the principles of law laid down by the Hon’ble Delhi High Court and further covered by the decision of the coordinate Bench in assessee’s own cases for the assessment years 2007-08 and 2008-09, we do not find any reason to deviate from the view taken by the Ld. DRP. Hence, we uphold the DRP directions issued u/s 144C (5) of the Act holding that the same does not suffer from any factual or legal infirmity to interfere with.
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