https://www.taxtmi.com/caselaws?id=379696 The Tribunal upheld the inclusion of reimbursements in gross receipts under section 44BB for A.Y. 2012-13 and 2013-14, citing the Supreme Court's ruling. However, the income from towing a rig was determined under section 44BB, not as royalty payments, for A.Y. 2012-13. Mobilization charges were also included in gross receipts for tax purposes under section 44BB for A.Y. 2013-14. The appeal for A.Y. 2012-13 was partly allowed, dismissing the reimbursement issue but allowing the towing income matter. The appeal for A.Y. 2013-14 was dismissed, upholding the inclusion of mobilization charges and reimbursements in gross receipts. en-us Thu, 02 May 2019 00:00:00 +0530 Mon, 06 May 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379696 The Tribunal upheld the inclusion of reimbursements in gross receipts under section 44BB for A.Y. 2012-13 and 2013-14, citing the Supreme Court's ruling. However, the income from towing a rig was determined under section 44BB, not as royalty payments, for A.Y. 2012-13. Mobilization charges were also included in gross receipts for tax purposes under section 44BB for A.Y. 2013-14. The appeal for A.Y. 2012-13 was partly allowed, dismissing the reimbursement issue but allowing the towing income matter. The appeal for A.Y. 2013-14 was dismissed, upholding the inclusion of mobilization charges and reimbursements in gross receipts. Case-Laws Income Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379696