https://www.taxtmi.com/caselaws?id=369537 The ITAT upheld the assessment order, affirming the taxability of mobilization fees and reimbursements as part of the gross income under section 44BB. The appeal challenging the inclusion of these amounts was dismissed based on previous rulings and the specific nature of the receipts, emphasizing the completeness of section 44BB in determining profits and gains. The decision was in line with the provisions of the Income Tax Act, 1961, and upheld the assessment for the relevant year. en-us Mon, 29 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369537 The ITAT upheld the assessment order, affirming the taxability of mobilization fees and reimbursements as part of the gross income under section 44BB. The appeal challenging the inclusion of these amounts was dismissed based on previous rulings and the specific nature of the receipts, emphasizing the completeness of section 44BB in determining profits and gains. The decision was in line with the provisions of the Income Tax Act, 1961, and upheld the assessment for the relevant year. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369537