Section 115JB in The Income Tax Act, 1961 [Entire Act]
section 44B or section 44BB or section 44BBA or section 44BBB and such income has been offered to tax at the rates specified in those
Search Results Page
Search Results
1 - 10 of 309 (0.03 seconds)Section 44AB in The Income Tax Act, 1961 [Entire Act]
gains of such person under section 44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his income
Section 37 in The Finance Act, 2018 [Entire Act]
section 44B or section 44BB or section 44BBA or section 44BBB and such income has been offered to tax at the rates specified in those
Section 44BBB in The Income Tax Act, 1961 [Entire Act]
Section 44BBB in The Income Tax Act, 1961
44BBB. [ Special provision for computing profits and gains of foreign companies engaged in the business of civil
M/S. Mitsui & Co. Ltd., New Delhi vs Ddit, New Delhi on 7 January, 2020
above projects has been computed
@ 10% of the gross receipts u/s 44BBB of the Income-tax Act, 1961. The AO
asked the assessee ... arguments advanced by the assessee and held that on
reading of section 44BBB , 10 % of the amount paid or payable whether in or
outside India
Assistant Commissioner Of Income Tax vs Franco Tossi Ingegneria, S.P.A. on 23 February, 2004
issue in dispute is on the application of provisions of Section 44BBB of the IT Act, 1961. The assessee received payment from Neyveli Lignite Corporation ... assessed in this assessment year under the provisions of Section 44BBB . He, accordingly, brought to tax Rs. 49,04,510.
4. On appeal
Atomstroyexport A Joint Stock Company vs Ito (2003 on 1 August, 2012
amount received on
account of the offshore service contracts by applying Section 44BBB
of the Act. In so far as the offshore supply contracts were ... fees for technical services and royalty and
consequently the benefit of Section 44BBB of the Act as claimed by
the petitioner would not be available
The Commissioner Of Income Tax vs M/S Franco Tossi Ingegneria on 5 January, 2010
circumstances of the case, the Tribunal was right in holding that Section 44BBB cannot be applied to the assessee?
2.Whether in the facts ... current assessment year, but the assessment cannot be done under Section 44BBB on the ground that the bills for payment were all raised prior
Commissioner Of Income Tax ... vs Shandong Tiejun Electric Power ... on 18 September, 2017
power to assess income on presumptive basis u/s
44BBB(1) of the Act, if assessee has maintained
books of account as prescribed ... 44BBB(2) of the
Act although books of account maintained by
assessee are not proper and do not reflect the
Page
The Adit(Intl. Taxn) - Ii,, Ahmedabad vs Shandong Tijun Electric Power Engg. ... on 13 April, 2018
income at Rs.300,978,326/- after complying with provisions of
section 44BBB(2) of the Act. The case was selected for the purpose ... resorting to estimation of income on presumptive basis at 10% u/s 44BBB(1)
or alternately @ 11.79% under normal provisions