Revenue, submitted that the assessee has claimed `4.35 Crores
towards management consultancy fees. The Transfer Pricing
Officer found that the details of specific services provided ... assessee-company
should have received double the amount towards management
consultancy fee from TCM and CMT.
35. We have carefully gone through the provisions
review patients
Total consultations 1489
Status -consulted 990 (436 new patients + 554 review patients)
Status - not consulted 499
Total fees received as consultation ... specialist working as a consultant Doctor
in Apollo Hospital. Based on search findings on Hospital, the consultation fee of the Doctor
has been estimated
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under:
Sl. F.Y.
Consultation Consultation Total OP
No visit/New@ Follow up
consultation
Rs.1000/- visit/Old@
fee received ...
Consultation Consultation Total OP
No visit/New@ Follow up
consultation fee
Rs.1000/- visit/
[email protected] received
under section 14A at INR 9,34,74,475
Disallowance of consulting fee paid to bank under section 37at INR
13,70,90,436
Disallowance ... paid as consultancy fees and Escrow fees
paid to Standard Chartered Bank. The AO has disallowed consultancy fee of
Rs.13,70,90,436/- paid
appeal relating to Non-Deduction of tax on
Professional and Consultancy Fee:
Facts are in brief that in the Assessment Order, the Assessing Officer ... that it
has incurred Rs.64.00 crores towards professional and consultancy fees. On
verification of the details, it is seen that the Assessee
