Payment - Judgment Search Results

In Re: P. No. 18 of 1995

Court: Authority for Advance Rulings

Reported in: (1999)238ITR575AAR

..... costs costs in respect of insurance sickness holiday and vacation pay pension fund and similar payments overhead charges cost of backstopping by home office staff and all other expenses not specified ..... for the applicant placed before us arithmetical calculations of the profit clement embedded in the payments made to it to demonstrate the excessiveness of the tax deductions made these figures were .....

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... can also fall under section 69b because while the assessee has accounted for the cheque payments cash payments were not recorded as seen from page 42 of the paper compilation filed therefore ..... this regard a confirmation letter filed by mehta construction co stating that they required cash payment because payment by cheque would have been inconvenient was relied upon therefore it was urged that .....

In Re: No. P/6 of 1995

Court: Authority for Advance Rulings

Reported in: (1998)234ITR371AAR

..... claimed that even under the double taxation agreement article 13 would be applicable to the payments received as fees for technical services and that learned counsel is not correct in ..... precedence over general provisions like that of article 7 unless specifically excluded and therefore the payments received are taxable in accordance with article 13 of the double taxation agreement moreover the .....

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

Court: Chennai

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

..... lawyers physicians surgeons engineers accountants architects consultants etc however services rendered for which payment is in the nature of salaries which is chargeable under the head of ..... 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 .....

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

Court: Income Tax Appellate Tribunal ITAT Hyderabad

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

..... that such is the intention between the assessee company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either through the postal ..... presumed that such is the intention between the appellant company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either through the postal .....

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

Court: Income Tax Appellate Tribunal ITAT Hyderabad

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

..... that such is the intention between the assessee company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either through the postal ..... presumed that such is the intention between the appellant company and its agents that commission payments would be effected through drafts purchased at hyderabad and remitted either through the postal .....

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

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... engineering corporation and shri pravinchandra khatiwala surat had received highly excessive contract payments from the irrigation department of the government of gujarat these concerns were supplying ..... 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 .....

Assistant Commissioner of Vs. Krishna Textiles

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

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

..... as per law of excise the merchant manufacturers are primarily liable to obtain licence for payment of duty under rule 174a the merchant manufacturers have been conditionally exempted to obtain registration ..... raised actionable claim in favour of the excise department and should be treated as actual payment and not investments in fixed deposits without prejudice to the above the learned counsel .....

Gfa Anlagenbau Gmbh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

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

..... as per schedule 4 para 4 5 the contractor shall be entitled to the following payments all payments to be made directly by the purchaser to the foreign major sub contractors as ..... schedule shall be paid only on certification and authorisation by the contractor for making such payments any payment made directly by the purchaser to the foreign major sub contractors shall constitute as .....

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

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1995)53TTJIndore284

..... recorded inter alia the following findings it does not appear to be rational that the payments should have been made to the contractors only for distribution of wages to labour apparently ..... learned departmental representative contended that the revenue authorities were perfectly justified in disallowing the impugned payment in cash in contravention of the provisions of s 40a 3 of the act according .....