tangible or
intangible asset for the Appellant, were not fulfilled.
Disallowance of Retainership Fees and Recruitment Charges:
Without prejudice to the issue of validity ... claim of deduction of recruitment
charges of INR 87,58,529/- and retainership fees of INR 52,84,362/-
under section
Defendant and investment made thereupon. The
payment in lieu of retainership to the tune of Rs.1,65,000/- along
with service tax were made ... Plaintiff for the same. Further the Defendant has stated
that, the retainership arrangement is not condusive to the
Defendant. And thereby, altering the terms
office of plaintiff,
implementation of Pre-GST, Post GST and retainership for
indirect tax issues were thoroughly discussed with the defendants.
During such meeting ... also sent a formal engagement letter for
rendering indirect tax services on Retainership basis, which were
to be started w.e.f August
Counsel Scheme, 2022 in their respective districts
vide letter dated 12.08.2024. During retainership, petitioners shall be
paid consolidate retainership fees/honorarium. Period of contract ... giving one month's notice or one month's retainership fees in view of
notice by either of the parties. If performance
Finances) were
terminated.
4. The petitioner was employed by IFL on a retainership basis as
Assistant Manager (Accounts and Finances) since the year ... Server on 23/06/2025 at 15:46:27
termination of the retainership by either party upon one month's written
notice or payment
appeal is against the disallowance of
retainership fees of Rs.4,20,000/- u/s 40(a)(i) of the Act paid to Mr. Yusuf ... Ansari towards 'payment of retainership fees' for the alleged non-
deduction of tax at source on the said payment. The assessee explained
before
deducted at source
from payments made by the assessee by way of retainership fees. As
regards whether the expenditure was incurred for the purposes ... short") both entities based in USA,
as retainership fees for marketing of the assessee's software in USA as well
as for business
filed by IO with the DAR as Ex
PW1/10, verified retainership letter issued by employer
of the deceased filed by the IO with ... showing
monthly retainership fee of Rs 22,000/- to deceased as Ex
DAR 126/2020 Page. 7 of 53
Atul Kumar Singh Vs Gaurav Singh
complaint. He relied upon the following documents:
(A) Copy of retainership agreement as Ex.CW1/1
(OSR).
(B) Two cheques ... accused when
the accused failed to make payment towards the retainership
agreement for the services of the complainant. However, during
cross-examination, the complainant
services from
the complainant and after negotiations, accused persons entered
into a Retainership Agreement with the complainant to avail the
legal services. It is further ... stated that as per the retainership
agreement, accused had to pay a fixed sum of Rs.35,000/-
monthly as the retainership amount
