TMI Blog2018 (6) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... followed the decision rendered by the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. (2015 (10) TMI 259 - DELHI HIGH COURT) in holding that service tax collected by the assessee cannot form part of gross receipts. - ITA No. 495/Mum/2017, ITA No. 514/Mum/2017 - - - Dated:- 20-6-2018 - Shri B.R. Baskaran, Accountant Member and Shri Amarjit Singh, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rritorial waters is required to be included in the gross receipts for the purpose of determining total income under Section 44BB of the Act. The AO as well as the CIT(A) included the mobilisation/demobilisation receipts as part of gross receipt. 4. At the time hearing the learned A.R. fairly submitted that identical issue was considered by Hon'ble Supreme Court in the case of Sedco Forex In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44BB of the Act. 7. The learned A.R. submitted that the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. 380 ITR 130 (Del) has decided the issue in favour of the assessee by holding that service tax collected by the assessee was not to be included in the gross receipts in terms of section 44BB of the Act. He submitted that the learned CIT(A) has followed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned CIT(A) has followed the decision rendered by the Hon'ble Delhi High Court in the case of Mitchell Drilling International (P) Ltd. (supra) in holding that service tax collected by the assessee cannot form part of gross receipts. 11. On the contrary, Revenue has placed reliance on the decision rendered by the Coordinate Bench of the Tribunal in the case of China shipping Container lin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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