2020 (8) TMI 412

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..... n calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act? - HELD THAT:- Substantial question of law has since been answered in DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, M/S SMITH INTERNATIONAL INC., M/S BAKER HUGHES SINGAPORE PTE, COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION [ 2019 (4) TMI 1177 - UTTARAKHAND HIGH COURT ] the substantial question of law .....

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..... l question of law:- whether on the facts and in the circumstances of the case the tribunal erred in law in holding that amount of service tax amounting to ₹ 10,17,19,350/- being statutory levy, received by the appellant from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act? 2. Both the learned counsels submit that .....

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