12 results for “section 68”+ Section 36(1)(iv)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
iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting