Reimbursement of expenses will be included in calculating taxable receipts u/s 44BB

Brief of the case:  ITAT Delhi held in Siem Offshore Inc Vs Dy. DIT (International Taxation) that any payment received (whether in India or outside India) by an assessee who falls within sec 44BB would be taxed as per the provisions contained u/s 44BB. So the reimbursement of expenses would also be taxed u/s 44BB. Facts of the case:  The assessee had filed its return of income at Rs 8,95,72,982/- but later on it filed a submission with the AO in which it mentioned that it had by mistake also considered the reimbursement of payments which were not related with the Indian Operations so the sam...