https://www.taxtmi.com/caselaws?id=337432 The court condoned the delay in filing Income Tax Appeals due to original appeals being filed late and subsequently refiled. Regarding the inclusion of reimbursement of actual expenses in taxable income under Section 44BB of the Income Tax Act, the court ruled against the appellant. It held that Section 44BB is comprehensive and does not exclude amounts received as reimbursement, rejecting the appellant's arguments based on Section 2(45) and Section 5(2). The court found the appeals meritless and dismissed them without costs. en-us Mon, 30 May 2016 00:00:00 +0530 Mon, 08 Aug 2022 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337432 The court condoned the delay in filing Income Tax Appeals due to original appeals being filed late and subsequently refiled. Regarding the inclusion of reimbursement of actual expenses in taxable income under Section 44BB of the Income Tax Act, the court ruled against the appellant. It held that Section 44BB is comprehensive and does not exclude amounts received as reimbursement, rejecting the appellant's arguments based on Section 2(45) and Section 5(2). The court found the appeals meritless and dismissed them without costs. Case-Laws Income Tax Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337432