amount of Rs. 96,63,750/- towards
consultancy fees paid to nonresident firm Spinnakar Group.
ii) Non deduction of TDS on foreign sale commission amounting ... both in law and on facts
in holding that payment towards consultancy fees paid to nonresident firm
M/s Spinnaker Group falls under Section
consultants for work,
who were used to be done by the employees prior to
06/2005. The said consultants are being paid monthly
consultation fee ... Consultants. Therefore,
according to the Enforcement Officer, the petitioner
establishment has renamed its employees as 'Consultants'
and salary as 'consultant fee
mere consultant for which his
services were requisitioned from time to time.
It has been alleged that the accused/petitioner never paid consultancy
fees regularly ... services and requested opposite party to provide
consultancy services, which the complainant/opposite party agreed for
consultancy fees. It has been alleged that the accused
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
Plaintiff and after being fully satisfied the Defendant
Company has enhanced consultancy fees from USD 3500 to USD 4500 per
month commencing from ... company left with the little options had to trim down the consultancy fees
of all the consultants and not only of the plaintiff. However
basis for one year, from 01.01.2014 to 31.12.2014,
on a consolidated consultancy fee of Rs. 40,000/- per month. It is
his case that ... Consultant (Finance Management) in Rashtriya
Madhyamik Siksha Abhiyan (RMSA) project by the defendants
from 01.01.2014 to 31.12.2014 on a consolidated consultancy
fee
that the respondent No.2 had
sent an invoice for the consultation fee to the petitioner No.2.
Despite repeated reminders, petitioners had failed ... consultation fee. The respondent No.2 alleged that the
accused were sending emails to the other owners claiming that
the respondent No.2 had defaulted
transfer pricing adjustment made in respect of payment of technical
consultancy fee in the sum of Rs.2,22,51,661/- by the assessee ... decided is
with regard to international transaction representing payment of technical
consultancy fee of Rs.2,22,51,663/-. During the year, the assessee
company
receipt of technic knowhow, sub-license fee paid, procurement
commission paid, IT services fee paid, e-procurement consultancy services
fee paid, sales commission paid, trade ... need for any services, he disallowed the entire
amount. Likewise, consultancy fees paid of Rs.38,10,000/- to Bravo
Consultancy
under section 147 of the Act disallowing the consultancy fees of
Rs. Rs. 69,08,000 paid to M/s Tuticorin Trexim ... erred in upholding the disallowance of consultancy
fees paid to M/s Tuticorin Trexim Pvt. Ltd. by Ld. AO in the
reassessment order under section
