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2020 (8) TMI 412 - HC - Income TaxScope of Section 44BB - Amount of service tax being statutory levy, received by the appellant from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act?" - HELD THAT:- Substantial question of law has since been answered in DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, M/S SMITH INTERNATIONAL INC., M/S BAKER HUGHES SINGAPORE PTE, COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION [2019 (4) TMI 1177 - UTTARAKHAND HIGH COURT] the substantial question of law therein was answered in favour of the assessee, and against the revenue, by holding that the amount reimbursed to the assessee (service provider) by the Oil and Natural Gas Corporation (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in clauses (a) and (b) of sub-section (2) of Section 44BB of the Act. - Decided in favour of the assessee and against the revenue.
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