Practitioners and
which are dispensing medicines to their patients only,
whether consultation fee is charged or not.
24. Though the said exemption was confined only
noticed the fact of the
professional necessity to pay part of the fees to the doctors and para
medical staff incash/not recorded ... total consultancy receipts and charges for
various treatment, Iwould say after expending about
75% for electricity, gas, oxygen, nitrateoxide, inhalation
anesthesia, medication, consultant fees, equipment
Double Taxation Agreement.
They both include “consultancy” as fee for technical service as well
M/s.Oentoeng Suria & Partners has been roped ... design/computer, etc.
consultancy 2. expert advice that a company or
person is paid to provide on a particular subject:
consultancy fees.
29. Thus
noticed the fact of the
professional necessity to pay part of the fees to the doctors and para
medical staff incash/not recorded ... total consultancy receipts and charges for
various treatment, Iwould say after expending about
75% for electricity, gas, oxygen, nitrateoxide, inhalation
anesthesia, medication, consultant fees, equipment
DTAA
also the proposed payments for availing consultancy
services are taxable in India as “fees for technical
services”.
Therefore as per the India – UK DTAA ... design/computer, etc.
consultancy 2. expert advice that a company or person
is paid to provide on a particular subject: consultancy
fees.
29. Thus
search the following issues were noted.
Unaccounted fee collection in Balaji Medical college and
hospital
Unaccounted fee collection in Sri Lakshmi Narayana
Institute of Science ... trust in Sree
Balaji Dental College and Hospital
Claim of Consultancy fee without evidence in Bharath
Institute of Science and Technology
Payment to vendors without
Whether the Tribunal is correct in law in concluding
that the consultation fee paid to the
Trustees/Relatives of the Trustees is reasonable and
that
Whether the Tribunal is correct in law in concluding
that the consultation fee paid to the Trustees/Relatives
of the Trustees is reasonable and that
Working Sheets supporting the report given by the C33
external agency (FTI Consulting) series
34. 03.12.2021 Authorisation Letter filed by CW1 C33A
Marked during Cross ... 134001079 submitted by the FTI C39(1)
consulting to the Claimant towards professional services
fees
41. 16.10.2020 Invoice No. 134001107 submitted
Assessment are under the following
different heads:-
a.Undue claim of Management Fees paid;
b.Transfer Pricing Issues;
c.Buy back of Shares;
d.Reimbursement ... payment of
Consultancy charges to M/s.Foster Wheeler Limited, UK and not to
others. As far as Management fees are concerned, fact remains that
