{"id":25738,"date":"2022-03-22T17:16:07","date_gmt":"2022-03-22T11:46:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-citit-v-schlumberger-asia-services-ltd-2021-89-itr-56-sn-delhitrib\/"},"modified":"2022-03-22T17:16:07","modified_gmt":"2022-03-22T11:46:07","slug":"dy-citit-v-schlumberger-asia-services-ltd-2021-89-itr-56-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-citit-v-schlumberger-asia-services-ltd-2021-89-itr-56-sn-delhitrib\/","title":{"rendered":"Dy. CIT(IT) v. Schlumberger Asia Services Ltd. (2021) 89 ITR 56 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the amount received by the assessee on account of equipment lost in hole and receipts on account of service tax was not includible in the gross revenue for the purpose of computation of profits under the presumptive provisions of section\u00a044BB\u00a0of the Act. (AY.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Presumptive tax-Amount received on account of  equipment lost in hole-Reimbursement of  service tax-Not to be included in gross receipts for computation of  profits for  purpose of  presumptive tax.  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-25738","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6H8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25738"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25738\/revisions"}],"predecessor-version":[{"id":25739,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25738\/revisions\/25739"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}