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    <title>2009 (9) TMI 594 - UTTARAKHAND HIGH COURT</title>
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    <description>Reimbursement of mobilisation and demobilisation charges was treated as part of the assessee&#039;s gross receipts for computing income under section 44BB of the Income-tax Act, 1961. The Uttarakhand HC noted that the point had already been decided in earlier rulings and followed that settled position, leaving no reason to reopen the issue. The appeal was dismissed summarily on that basis.</description>
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      <description>Reimbursement of mobilisation and demobilisation charges was treated as part of the assessee&#039;s gross receipts for computing income under section 44BB of the Income-tax Act, 1961. The Uttarakhand HC noted that the point had already been decided in earlier rulings and followed that settled position, leaving no reason to reopen the issue. The appeal was dismissed summarily on that basis.</description>
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