51 results for “disallowance”+ Section 10B(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 51 · Page 1 of 3
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
section 195(1) of the Act holding that the amounts paid to lead managers and managers were chargeable to tax in India as fees for technical services within the meaning of section 9(1)(vii) of the Act. The Appellate Commissioner also upheld the order of the assessing officer. On further appeal before the Mumbai Bench of this Tribunal