https://www.taxtmi.com/highlights?id=32798 Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot advance the case of the appellant. - HC en-us Mon, 09 Jan 2017 08:27:21 +0530 Mon, 09 Jan 2017 08:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32798 Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot advance the case of the appellant. - HC Highlights Income Tax Mon, 09 Jan 2017 08:27:21 +0530 https://www.taxtmi.com/highlights?id=32798