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TMI Blog2014 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee is getting reimbursement of service tax paid to the Government of India from its client on production or submission of original treasury challan of payment - There is no element of income in the hands of assessee or any occasion of incurring any expenses by the assessee in this regard - The Assessing Officer and the Commissioner of Income Tax(A) were not justified in holding that the amount of reimbursement of service tax received by the assessee is to be included in the gross receipts for the purpose of section 44BB of the Act - Decided in favour of assessee. - I.T.A. No. 502/Del/2013 - - - Dated:- 20-12-2013 - Shri G. D. Agrawal And Shri Chandra Mohan Garg,JJ. For the Appellant : Shri Amit Arora For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 44BB of the Income-tax Act, 1961. Ground No.1 3. Apropos ground no. 1, ld. assessee s representative fairly conceded that ground no.1 of the assessee is squarely covered in favour of the revenue and against the assessee by the decision of Hon ble Uttarakhand High Court in the case of Commissioner of Income Tax vs Halliburton Offshore Services Inc. (2008) 300 ITR 265(Uttarakhand) wherein it has been held that when it was not in dispute that the amount had been received by the assessee i.e. nonresident company rendering services under the provisions of section 44BB of the Income Tax Act, 1961 (for short the Act) to the ONGC and the Assessing Officer imposed income tax thereon, then the Assessing Officer was justified in doing so. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saction, the assessee is neither earning any income nor incurring any expenses, then the action of the Assessing Officer, in holding that the amounts so received by the assessee from ONGC as reimbursement of actual expenses incurred by the assessee on their behalf is to be included in the gross receipt for the purposes of section 44BB of the Act, is not justified. 5. Replying to the above, ld. DR did not dispute the fact that the assessee is getting 100% reimbursement from ONGC on production of payment challan pertaining to service tax deposited with Government treasury. Further, the DR has also not disputed the fact that the assessee is getting 100% reimbursement of the actual service tax paid on production or submission of original chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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