https://www.taxtmi.com/caselaws?id=255156 The ITAT partially allowed the appeal, ruling in favor of the assessee on the inclusion of service tax charged in gross receipts under section 44BB, directing the exclusion of service tax as it is a statutory liability without a profit element. However, the ITAT upheld the inclusion of mobilization revenue and receipts against reimbursement of expenses in gross receipts for income determination under sections 44BB and 44AB, respectively, following previous decisions and judgments of the Hon'ble Jurisdictional High Court. en-us Fri, 05 Sep 2014 00:00:00 +0530 Mon, 23 Feb 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255156 The ITAT partially allowed the appeal, ruling in favor of the assessee on the inclusion of service tax charged in gross receipts under section 44BB, directing the exclusion of service tax as it is a statutory liability without a profit element. However, the ITAT upheld the inclusion of mobilization revenue and receipts against reimbursement of expenses in gross receipts for income determination under sections 44BB and 44AB, respectively, following previous decisions and judgments of the Hon'ble Jurisdictional High Court. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255156