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    <title>2014 (1) TMI 24 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, ruling that the reimbursement of service tax should not be included in the gross receipts under section 44BB of the Income Tax Act, 1961. The appellant&#039;s challenge on this issue was upheld as the reimbursement did not amount to income for the appellant and should not be factored into income calculations under the specified section.</description>
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      <description>The Tribunal partially allowed the appeal, ruling that the reimbursement of service tax should not be included in the gross receipts under section 44BB of the Income Tax Act, 1961. The appellant&#039;s challenge on this issue was upheld as the reimbursement did not amount to income for the appellant and should not be factored into income calculations under the specified section.</description>
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