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15 results for “disallowance”+ Section 2(24)(iv)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

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSONER OF INCOME TX

M/S PTL ENTERPRISES LTD., vs. THE DEPUTY COMMISSIONER OF INCOME-TAX,

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

M/S.PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD) vs. THE ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),RANGE-2, ERNAKULAM

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.