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“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: “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 taxing the fees for included services, the amount of reimbursement also should be added with the fees for included services. Section 2(24)(iva) also considers these payments as income of the services provider. The 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: “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 taxing the fees for included services, the amount of reimbursement also should be added with the fees for included services. Section 2(24)(iva) also considers these payments as income of the services provider. The Hon'ble Kerala High Court in the case of Cochin Refineries

Section 2(24)(iva) — 2 judgments | BharatTax | BharatTax