2017 (1) TMI 512
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....shu Dhulia, JJ. For The Appellant : Mr. P.R. Mullick, Advocate For The Respondent : Mr. H.M. Bhatia, Advocate K.M. JOSEPH, C.J. (Oral) There is delay of 715 days in filing Income Tax Appeal Nos. 50 of 2015 and 52 of 2015 and 323 days in filing Income Tax appeal No. 51 of 2015. According to the appellant, the date of the order impugned is 08.08.2013; the order was received on 16.08.2013; the a....
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....eimbursement of actual expenses, were not to be included within the amount, which is to be reckoned for the purpose of taxation under Section 44BB of the Income Tax Act. Primarily, the contention appears to be that the amount, which is received by way of reimbursement, would not qualify as income within the meaning of sub-section (45) of Section 2 of the Income Tax Act and it would also not come w....