DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. B.J. SERVICES COMPNANY ME LTD., DEHRADUN

PDF · subscribers
ITA 6261/DEL/2016Status: DisposedITAT Delhi05 June 2018AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, noting that a similar issue for the preceding assessment year was decided in the assessee's favor. Both parties agreed that the facts were similar.

What were the facts?

The Revenue appealed against the CIT(A)'s order regarding the inclusion of service tax in the assessee's gross revenue for AY 2012-13. The CIT(A) had directed that service tax should not be included.

What were the issues?

Whether service tax collected by the assessee should be included in its gross revenue for the purpose of computing income under Section 44BB of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 44BB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : “C” : NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI

For Respondent: DR (Intl)
Hearing: 04.06.2018Pronounced: 05.06.2018

Assessment Year: 2012-13 DCIT (International Taxation) Vs. B.J. Services Company Circle-1, Aayakar Bhawan, ME Ltd. C/o M/s 13A- Subhash Raod, Dehradun Nangia & Co., 3rd Floor, NCR Plaza, New Cantt Road, Dehradun PAN: AAACB8529N (Appellant) (Respondent) Department By : Sh. Sanjay Pandey, Sr. DR (Intl) Assessee By : Sh. Amit Arora & Vishal Mishra, CA Date of Hearing : 04.06.2018 Date of Pronouncement : 05.06.2018 ORDER PER R.S. SYAL, VP:

This appeal by the Revenue arises out of the order passed by the CIT(A) on 27.9.2016 in relation to assessment year 2012-13.

2.

The only issue raised in this appeal through various grounds is against the direction of the learned CIT(A) that the amount of service tax should not be included in the gross revenue of the assessee under the provisions of Section 44BB of the Act.

3.

We have considered the rival contention and perused the relevant material on record. It is observed that the similar issue came up for hearing before the Tribunal in assessee’s own case for the immediately preceding assessment year. Vide order dated 20.4.2018, the Tribunal in has decided this issue in assessee’s favour. Both the sides are in agreement that the facts and circumstances of the instant appeal are similar to those of the preceding year. Since the learned CIT(A) has taken a view which accords with the one taken by the Tribunal in assessee’s own case for the immediately preceding assessment year, we uphold the same.

4.

In the result, the appeal is dismissed.

The order pronounced in the open court on 05th June, 2018.

More judgments on Section 44BB

All 388 judgments and leading authorities on Section 44BB →

Recent GST High Court judgments

Search GST case law →