“Section 2(24)(iva)”

Section References (mined)Section 2Section 2(24)(iva)2 judgments

DCIT, MUMBAI vs. JEFFERIES LLC , MUMBAI

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19

For Respondent: \n“i. Whether on facts and in circumstances of the case and in the law, the

Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

allowed while\ntaxing the fees for included services, the amount of reimbursement also should\nbe added with the fees for included services. Section 2(24)(iva) also considers\nthese payments as income of the services provider.\nThe Hon'ble Kerala High Court in the case of Cochin Refineries

DCIT IT 3.1.1, MUMBAI, MUMBAI vs. JEFFERIES LLC , MUMBAI

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024

For Respondent: \n“i. Whether on facts and in circumstances of the case and in the law, the

Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9