said to be linked when these transactions
emanate from a common source being an order or a
contract or an agreement or an arrangement ... terms of these transactions
are substantially flowing from the said common
source. For example, a master purchase order is
issued stating the various terms
basis of gross receipts from both the sources. The method of distribution of common expenses would vary depending upon the facts of each case. Recently ... approved the method of apportionment of common expenses between the exempt and taxable sources of income on the basis of gross receipts of these
type collected or collated from commercial or scientific journals or other commonly available sources of information, but it should be information concerning the industrial, commercial ... weather conditions etc. is available to the assessee easily from the commonly available sources and that the assessee's liaisoning is over, the moment
Acit, Central Circle- 5, New Delhi vs Harvansh P Chawla, New Delhi on 26 April
different manifestation of the same cosmic energy, In spite of this common
source of origin, most of the things retain district identities except when, like
that as the
assessee in default; for not having deducted TDS o n common
area maintenance charges, as under:
3. The brie ... 2024 since raising identical so le subs tantive
ground of TDS deduction on common area maintenance
charges.
13 ITA Nos. 2003 & 2004/Del/2024
that as the
assessee in default; for not having deducted TDS o n common
area maintenance charges, as under:
3. The brie ... 2024 since raising identical so le subs tantive
ground of TDS deduction on common area maintenance
charges.
13 ITA Nos. 2003 & 2004/Del/2024
present case this is not merely the information collected from commonly available source, but the assessee has developed a data base and infrastructure by contacting
present case this was not merely the information collected from commonly available source, but the assessee had developed a data base and infrastructure by contacting
type collected or collated from commercial or scientific journals or other commonly available sources of information, but it should be information, concerning the industrial, commercial
