https://www.taxtmi.com/caselaws?id=294171 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to exclude service tax from gross receipts for income computation under section 44BB. The Tribunal ruled in favor of the assessee, dismissing the revenue's appeal based on legal precedents and interpretations supporting the exclusion of service tax from gross receipts for presumptive taxation. en-us Mon, 09 Dec 2019 00:00:00 +0530 Wed, 24 Mar 2021 20:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294171 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to exclude service tax from gross receipts for income computation under section 44BB. The Tribunal ruled in favor of the assessee, dismissing the revenue's appeal based on legal precedents and interpretations supporting the exclusion of service tax from gross receipts for presumptive taxation. Case-Laws Income Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294171