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Canara Bank vs The Income-Tax Officer on 15 February, 2008

confirming that MICR Centre managed by SBI was providing Managerial / Technical Services as per Explanation (b) of Section 194J read with Explanation-2 to Section ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
Income Tax Appellate Tribunal - Ahmedabad Cites 14 - Cited by 22 - Full Document

Dy.Cit, Intl. Taxn.-1, A'Bad Now ... vs Bombardier Transportation India Pvt. ... on 3 January, 2017

rendering of any technical or consultancy services (including through the provision of services of technical or other personnel) if such services : (a) are ancillary ... technical knowledge, experience, skill, know-how, or processes or consist of the development and transfer of a technical plan or technical design The services provided
Income Tax Appellate Tribunal - Ahmedabad Cites 15 - Cited by 8 - Full Document

The Dcit, Circle-4,, Ahmedabad vs Gujarat Gas Trading Co. Ltd.,, ... on 21 September, 2017

rendering of any managerial technical or consultancy services (including the provision of services of technical or personnel) but does not include consideration for any construction ... technical services in nature or character. The services rendered in the course of rendering agency services are essentially business services and to obtain the business
Income Tax Appellate Tribunal - Ahmedabad Cites 47 - Cited by 7 - Full Document

Gujarat State Electricity Corporation ... vs Income Tax Officer on 5 May, 2003

contract for providing professional services or technical services. The providing of professional services and technical services would enrich the knowledge of the person who acquires ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
Income Tax Appellate Tribunal - Ahmedabad Cites 23 - Cited by 12 - Full Document

Income Tax Officer(Intl. Taxn.)- I, ... vs Cadila Healthcare Ltd.,, Ahmedabad on 3 January, 2017

rendering of any technical or consultancy services (including the provision of services of a technical or other personnel) which : (a) are ancillary and subsidiary ... rendering of any technical or consultancy services (including through the provision of services of technical or other personnel) if such services : (a) are ancillary
Income Tax Appellate Tribunal - Ahmedabad Cites 12 - Cited by 13 - Full Document

Astral Pharmaceuticals Industries ,, ... vs The Dy.Cit, Circle-1(2),, Baroda on 21 September, 2017

rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration ... rendering of any managerial, technical or consultancy services (including the provisions of services of technical or other personnel) but does not include consideration
Income Tax Appellate Tribunal - Ahmedabad Cites 49 - Cited by 3 - Full Document

Bio-Tech Vision Care Pvt. Ltd.,, ... vs The Dy.Cit, (Osd), Range-1,, Ahmedabad on 18 April, 2018

rendering of any technical or consultancy services (including the provisions of services of technical or other personnel) which : (a)are ancillary and subsidiary ... services can render the same services without recourse to the service provider. The answer is clearly in negative. Merely because consultancy services has technical inputs
Income Tax Appellate Tribunal - Ahmedabad Cites 40 - Cited by 5 - Full Document

Shah Investor'S Home Ltd.,, Ahmedabad vs Jt. Cit.,Range-3,, Ahmedabad on 9 November, 2016

nature of postage / courier services or locker charges, therefore, such services are falling in the nature of technical services. Therefore, the AO has rightly concluded ... account of client in electronic farm. These services cannot be said for providing professional services or providing technical services, but the charges are merely recovery
Income Tax Appellate Tribunal - Ahmedabad Cites 31 - Cited by 3 - Full Document
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