https://www.taxtmi.com/caselaws?id=466195 Application of Section 44BB concerned whether receipts from supply of plant and machinery fell under the presumptive taxation provision; the supply was admitted not to be on a hire basis, and the legal questions presented rested solely on the provision. Because the factual premise (non-hire supply) was undisputed, the court found no basis to admit or entertain the legal question presented, concluding that the appeal could not be sustained and therefore dismissing the challenge. The effect is that the presumptive treatment issue was not reopened where the characterisation of the transaction is not contested. en-us Thu, 04 Apr 2024 00:00:00 +0530 Wed, 28 Jan 2026 19:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466195 Application of Section 44BB concerned whether receipts from supply of plant and machinery fell under the presumptive taxation provision; the supply was admitted not to be on a hire basis, and the legal questions presented rested solely on the provision. Because the factual premise (non-hire supply) was undisputed, the court found no basis to admit or entertain the legal question presented, concluding that the appeal could not be sustained and therefore dismissing the challenge. The effect is that the presumptive treatment issue was not reopened where the characterisation of the transaction is not contested. Case-Laws Income Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466195