https://www.taxtmi.com/caselaws?id=184809 The Appellate Tribunal ITAT Mumbai ruled in favor of the Assessee, holding that service tax should not be included in the gross receipts for computing presumptive income under Section 44BB of the I.T. Act, 1961. Additionally, the tribunal upheld the relief granted to the Assessee regarding the levy of interest under section 234A of the Act in the case of a non-resident Assessee, dismissing the appeal of the Revenue. en-us Fri, 06 Nov 2015 00:00:00 +0530 Thu, 21 Jul 2016 10:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184809 The Appellate Tribunal ITAT Mumbai ruled in favor of the Assessee, holding that service tax should not be included in the gross receipts for computing presumptive income under Section 44BB of the I.T. Act, 1961. Additionally, the tribunal upheld the relief granted to the Assessee regarding the levy of interest under section 234A of the Act in the case of a non-resident Assessee, dismissing the appeal of the Revenue. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184809