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Airport Retail P. Ltd, Haryana vs Dcit Cir 8(1), Mumbai on 9 January, 2019

date of conversion of the GPR into shares. The assessee was asked to show-cause as to why the underwriting fees received by it should ... hold that the said underwriting fees received is deemed to accrue or arise in India and is taxable as fee for technical services both under

material on record perused. The assessee paid carriage fees to MSO/ Cable operator to impose its viewership. The signals of broadcasters like assessee are distributed ... Therefore to get better viewership and in turn better advertisement reserve carriage fees is paid by broadcasters to put their channels on preferred high frequencies

J.P Morgan Advisors India P.Ltd, Mumbai vs Dcit Rg 3(2), Mumbai on

Carriage Fee, as already discussed above involves a ―PROCESS‖ as depicted above. Therefore, any payment towards Placement Fee or Transmission Fee is a payment ... that a ―PROCESS‖ such as transmission by satellite (including up linking, amplification, conversion for down linking of any signal) cable, optic fiber

applicable as the bank makes payments to the assessee after deducting certain fees and it is not a commission. In view of the aforesaid ... credit card charges. As far as the amount paid towards charges for conversion of forex into cash, we are of the view that the matter

Dcit Cen Cir 3(3) Cen Rg 3, Mumbai vs Welspun Corp Ltd, Mumbai on

Mahindra & Mahindra Ltd, Mumbai vs Addl Cit Rg 2(2), Mumbai on 10 April

Acit (It) -4(1)(1), Mumbai vs Reliance Jio Infocomm Ltd., Mumbai on 15 November

Mondelez India Foods Ltd, Mumbai vs Addl Cit Rg 5(1), Mumbai on 4 July