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    <title>2014 (1) TMI 1580 - ITAT DELHI</title>
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    <description>The Tribunal upheld the taxability of the mobilization fee and the inclusion of communication and repair cost reimbursements in gross receipts under section 44BB. However, it ruled in favor of the assessee regarding the exclusion of service tax reimbursement from gross receipts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243365</link>
      <description>The Tribunal upheld the taxability of the mobilization fee and the inclusion of communication and repair cost reimbursements in gross receipts under section 44BB. However, it ruled in favor of the assessee regarding the exclusion of service tax reimbursement from gross receipts.</description>
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