https://www.taxtmi.com/caselaws?id=359252 The ITAT upheld the decision of the Ld. Commissioner of Income Tax (Appeals) in a tax case, ruling that receipts from non-PSC partners should be taxed under Section 44BB, not Section 44DA. Additionally, the ITAT determined that Service Tax and VAT reimbursements should not be included in gross receipts for tax computation under Section 44BB. The appeal of the revenue was dismissed, affirming the Ld. Commissioner's decisions on both issues. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359252 The ITAT upheld the decision of the Ld. Commissioner of Income Tax (Appeals) in a tax case, ruling that receipts from non-PSC partners should be taxed under Section 44BB, not Section 44DA. Additionally, the ITAT determined that Service Tax and VAT reimbursements should not be included in gross receipts for tax computation under Section 44BB. The appeal of the revenue was dismissed, affirming the Ld. Commissioner's decisions on both issues. Case-Laws Income Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359252