7 results for “reassessment u/s 147”+ Section 36(1)(iii)clear
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In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
iii. Revenue received from non-PSC partners of Rs. 141,15,645 on account of supply of local material under mud engineering contracts, being in the nature of fees for technical services against the assessee offered it to be income covered u/s 44 BB of the act. iv. Revenue received from PSC partners of ₹ 748,383,154/– on account