{"id":29611,"date":"2022-09-09T13:23:15","date_gmt":"2022-09-09T07:53:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/transocean-offshore-international-venture-ltd-v-dy-citit-2022-94-itr-59-sn-dehraduntrib\/"},"modified":"2022-09-09T13:23:15","modified_gmt":"2022-09-09T07:53:15","slug":"transocean-offshore-international-venture-ltd-v-dy-citit-2022-94-itr-59-sn-dehraduntrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/transocean-offshore-international-venture-ltd-v-dy-citit-2022-94-itr-59-sn-dehraduntrib\/","title":{"rendered":"Transocean Offshore International Venture Ltd. v. Dy.CIT(IT) (2022) 94 ITR 59 (SN) (Dehradun)(Trib.)"},"content":{"rendered":"<p>Held that receipt on account of reimbursement of expenses was includible in the gross receipts under section\u00a044BB. Followed CIT v. Halliburton Offshore Services Inc. (2008) 300 ITR 265\u00a0 (Uttarakhand)(HC) \u00a0\u00a0That the amounts received towards mobilization were includible in the total amount received by the assessee against its work. Followed \u00a0Sedco Forex International Inc. v. CIT (2008) 299 ITR\u00a0 238\u00a0\u00a0 (Uttarakhand) (HC) (affirmed in (2017) 399 ITR 1 (SC). That the exclusion of service tax receipts from the gross receipts for purposes of section\u00a044BB\u00a0was proper. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Computation-Presumptive tax-Non-Resident-Prospecting for, or extraction or production of  mineral oils-Receipt on account of  reimbursement of  expenses-Amounts received towards mobilization advance-Includible in gross receipts-Service tax receipts-Excludible.  <\/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-29611","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29611","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=29611"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29611\/revisions"}],"predecessor-version":[{"id":29612,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29611\/revisions\/29612"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}