mentioned in the notifications are satisfied - When the charging provisions are attracted, question of computation or measure to compute ... quantification or measure which is mentioned in the notifications, but on the basis of service component which may be calculated/computed ... Learned counsel for the petitioner further states that the respondents are also competent to bifurcate and tax the service component alone. ... Parliament is competent to levy service tax on the service aspect. Reference was made to sub-clause....
Undivided Family - Members also not contributing or bringing In any separate property of their own but merely contributing their skill ... thus working as a working similarly a member of the Hindu Undivided Family contributes his labour and skill by participating in ... the Hindu Undivided Family ought not to be a disqualification against them Just as a stranger partner contributes his labour and skill ... Whether the order passed by single member of the Appellate Tribunal in this case which involves no computation of total income within ....
Facts in brief are: ... A survey under Section 133A of the Act was conducted at the business premises of the assessee on 26.9.2007 by the competent authority in order to ascertain the TDS compliance with respect to Section 192 of the Act on two issues i.e., ... (i) ... High Court of Gujarat, in the case of CIT (TDS) vs. ... Imposing a condition of bar to private practice is to make use of the expertise, skill of a doctor exclusively to the assessee-company i.e., to get the attention and focus of the professional skill an....
to do or authorise doing of certain acts “in respect of a work” – When an author in relation to a literary work which includes a computer ... scope of the provision – Sale or commercial rental spoken of in Section 14(b)(ii) of Copyright Act is of any copy of a computer ... and then transferred by way of sale or otherwise, any sale by author of a computer software to a distributor for onward sale to ... The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in....
He stated that the question whether the maintenance of the sophisticated system would involve competent man power was itself a highly technical one. ... 29. The other person to whom a questionnaire was sent and replies elicited was Mr. ... The AO then proceeded to set out the calculation of short deduction of TDS and computed it at Rs. 4,47,52,382. ... This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. ... the details of employees whether they are skilled professional because tra....
(b) ensure that its sales force and other personnel who promote and market the use of the OB10 Service have proper skills training to enable them to demonstrate the use of the OB10 Service in a competent and professional manner; 1. engineering services (including the sub-categories of bio-engineering and aeronautical, agricultural, ceramics, chemical, civil, electrical, mechanical, metallurgical, and industrial engineering); 2. architectural services; and 3. computer ... CIT, [(2018) 407 ITR 327.]. The Kerala High Court concurred with th....
The Tribunal upheld the CIT(A)'s findings based on previous rulings. ... - Tax appeals challenging the Tribunal's order on disallowance of depreciation on goodwill and CSR expenses - Tribunal affirmed CIT ... It says that a generating company may enter into a contract for the sale of electricity generated by it with the State Electricity Board of the State in which the generating station owned or operated by the generating company is located or with any other person with the consent of the competent government ... CIT(A)....
The Legislature is competent to provide a different rate of tax as well and it could have been provided for assessment of an individual who is having a minor child earning income separately. ... Union of India [1994] 209 ITR 746, it was observed that the provisions of Section 64(1A) are for the purpose of checking the evasion of tax and the Legislature is competent to enact such a provision for imposition of tax. ... When the provisions are made to block the loophole for any possible tax avoidance, the Legislature is competent to have a w....
(A) Income Tax Act, 1961 - Section 143(3) - Income Assessment - Revenue and Assessee's cross-appeals against CIT(A) order - Disallowance ... Under the erstwhile provisions of the Companies Act, 1956, there is specific provision in Section 394(7) of the Companies Act, 1956 wherein, liberty was given to the tax department to challenge the scheme of arrangement sanctioned by the competent court before the higher court. ... The scheme once sanctioned by the competent court is binding on all the stakeholders which admittedly include the depart....
The CIT(A) partly allowed the appeal and modified the order of AO to the extent of partly allowing the appeal. ... judgment and order of the tribunal whereby the tribunal has partly allowed the appeal filed by the assessee and modified the order of CIT ... The petitioner/authorised representative will appear before the competent authority on 10.04.2012, when a hearing will be provided and thereafter an order in accordance with law will be passed within 60 days of the said hearing. ... CIT (supra). While Mr. ... The incom....
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