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DCIT v. Global Santafe Drilling Company (2021) 189 ITD 416/ (2022) 216 TTJ 519 (Mum.)(Trib.)

S. 44BB : Mineral oils-Non-resident-Business for prospecting / exploration, mineral oil, etc-Service tax is to be excluded.

Service tax is to be excluded from gross receipts for purpose of computation of income under section 44BB of the Act.  (AY. 2014-15)