Reimbursement of service tax not includible in gross turnover for Section 44BB

Western Geco International Ltd Vs DDIT (ITAT Delhi)

In the case of Western Geco International Ltd vs. DDIT (ITAT Delhi), the issue of whether reimbursement of service tax should be included in the gross turnover for computing taxable income under Section 44BB of the Act was examined.

The representatives of both parties agreed that the issue is settled in favor of the assessee based on the judgment of the Hon’ble Uttarakhand High Court in the case of Director of Income-tax Internation

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