2016 (7) TMI 1473

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....filed by the assessee against the order of CIT(A), Mumbai, for the assessment years 2011-2012. 2. The only grievance of the assessee relates to addition of service tax collected on behalf of the Government while computing income u/s.44BB(1) of the I.T.Act. 3. Facts in brief are that the assessee is a non-resident company, which is engaged in the business of providing services and facilities in c....

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....-9-2015 and it has already considered by earlier decision of Hon'ble Uttarakhand High Court in the case of DIT Vs. Schlumberger Asia Services Ltd. [2009] 317 ITR 156 as cited by ld. AR. 5. After the decision of Hon'ble Delhi High Court, ITAT Mumbai bench in the case of Oceaneering International GmbH, ITA No.1023/Mum/2014, order dated 6-11-2015 held that services tax is not includible while comput....