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    <title>2014 (1) TMI 301 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal regarding the taxability of the sum received for mobilization/demobilization of rig outside Indian territorial waters and the amount received as reimbursement of actual expenses under section 44BB of the Income-tax Act. The Tribunal upheld the taxability of both amounts based on precedents and the provisions of the Act, following judgments of the Uttarakhand High Court and previous orders in the assessee&#039;s case for other assessment years.</description>
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