Search: disallowance

6 results for “disallowance”+ Section 160(1)clear

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Section 403 Section 9(1)(vii)3 Section 10A2

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

disallowed under Section 40(a)(i) of the Act. The dis-allowance under Section 40(a)(i) was on the ground that the commission paid was fees for technical services on which tax is deductible at source, which the assessee failed to deduct. The amount shown as commission paid to the non-resident was added to I.T.A.No

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX