Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is...

Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot advance the case of the appellant. - HC .....

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