7 results for “section 68”+ Section 173(1)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
173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further