Down Payment - Judgment Search Results

In Re: P. No. 18 of 1995

Court: Authority for Advance Rulings

Reported in: (1999)238ITR575AAR

..... of insurance sickness holiday and vacation pay pension fund and similar payments overhead charges cost of backstopping by home office staff and all ..... of a head office expenditure would be subject to limits laid down in section 44c of the income tax act 1961 iii whether ..... under the entire contract and should be directed to be scaled down considerably and the excess if any deducted may be directed to .....

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... or it is also possible for the sake of arguments that all payments were below the statutory limit laid down by section 40a 3 in such a situation venturing a guess is ..... entire sum was paid as one transaction or the various payments on various dates or months exceeded the statutory limit laid down by section 40a 3 the assessing officer dealt with the .....

In Re: No. P/6 of 1995

Court: Authority for Advance Rulings

Reported in: (1998)234ITR371AAR

main contract of december 1993 which also covers the major payment received by the applicant was carried out in india the

Madras Bar Association and ors. Vs. Central Board of Direct Taxes and ...

Court: Chennai

Reported in: (1996)130CTR(Mad)360

..... above observation of the supreme court cannot be interpreted out of context to include payments made to professionals like advocates solicitors chartered accountants tax practitioners doctors surgeons engineers etc ..... any additional liability as alleged by the petitioners and therefore the question of striking down the same as unconstitutional or illegal does not arise the submissions on behalf of .....

Dr. Reddy Laboratories Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)58ITD104(Hyd.)

..... the intention between the appellant company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either ..... gujarat high court in that case observed that the principle laid down by the supreme court in the case of ogale glass works ..... petlad turkey red dye works co ltd supra the principle laid down by the supreme court in ogale glass works ltd s case .....

Dr. Reddy Laboratories Ltd. Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)56TTJ(Hyd.)38

..... the intention between the appellant company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either ..... gujarat high court in that case observed that the principle laid down by the supreme court in the case of ogale glass works ..... petlad turkey red dye works co ltd supra the principle laid down by the supreme court in ogale glass works ltd s supra .....

A.A. Pathan Vs. Asst. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... engineering corporation shri pravinchandra khatiwala and smt nirmalaben p khatiwala had received all the payments through cheques the excessive payments were routed through the following bank accounts ii current account with the state bank ..... constitute evidence these are to be judged in the light of the principle laid down in the supreme court judgment in the case of cit v durga prasad more 1971 .....

Assistant Commissioner of Vs. Krishna Textiles

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)59ITD523(Ahd.)

..... excise the merchant manufacturers are primarily liable to obtain licence for payment of duty under rule 174a the merchant manufacturers have been ..... the abovenoted three judgments and in view of the ratio laid down in the aforesaid judgments it can be said without any ..... in various decisions which we have discussed earlier the ratio laid down is not applicable to the facts of the present case .....

Gfa Anlagenbau Gmbh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD81(Hyd.)

..... of 10 was not in the nature of advance payment but down payment that it was an income for asst year 1983 ..... proceedings initiated under section 148 originally for taxing the 10 down payment were dropped by the department not because it was received ..... intermittent stage of implementation of the contract therefore the direct down payment would be finally adjusted only against the very final invoice .....

Johnson Pedder Pvt. Ltd. Vs. Income Tax Officer (Dy. Cit V.

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1995)53TTJIndore284

careful thought to the rival submissions so far as the payment of freight charges to m s mahajan amp mahajan who