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    <title>2012 (7) TMI 250 - ITAT, DELHI</title>
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    <description>The Tribunal partly allowed the appeal, upholding the AO&#039;s addition of reimbursement of actual expenses to gross receipts under section 44BB. However, it excluded service tax from the gross receipts for determining presumptive income under section 44BB. The ground relating to the levy of interest under section 234B was dismissed as it was not pressed by the assessee.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the AO&#039;s addition of reimbursement of actual expenses to gross receipts under section 44BB. However, it excluded service tax from the gross receipts for determining presumptive income under section 44BB. The ground relating to the levy of interest under section 234B was dismissed as it was not pressed by the assessee.</description>
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