Search: capital gains

2 results for “capital gains”+ Section 194Jclear

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Section 404 Section 9(1)(vi)3 Section 2632

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 69

194J and had issued Form 16A. According to the Ld. AR, the company did not seek any advice or entrusted any assignment, hence no service was provided, but that does not change the character of the agreement and nature of payment. The assessee received the fee as per the contract and he is supposed to make himself available whenever

VISUAL IQ TECHNO SERVICE INDIA P. LTD,ERNAKULAM vs. THE ITO, CORP. WARD-2(5), KOCHI, KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 160/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm