GST not includible in Gross Receipts for Income Computation U/S 44BB: ITAT Mumbai   Oceaneering International GMBH Vs DCIT (International Taxation) (ITAT Mumbai) (te 2 ITA no. 4670/MUM/2023) Facts: 1. The assessee, a non-resident company registered in Switzerland, is engaged in the business of providing equipment and service for use in oil and gas drilling…

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