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R & B Falcon (A) Pty. Limited Versus Additional Director of Income Tax

2016 (11) TMI 1016 - UTTARAKHAND HIGH COURT

Legality of including the amounts received by the appellant by way of reimbursement under Section 44BB of the Income Tax Act - Held that:- Tribunal has followed the decision of the Coordinate Bench and found that the issue is covered against the appe .....

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e JUDGMENT K. M. Joseph, CJ. The substantial question of law, which is projected in this case, relates to the legality of including the amounts received by the appellant by way of reimbursement under Section 44BB of the Income Tax Act. The Tribunal h .....

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