assessee has not mentioned any narration regarding the patients
from whom consultation fees has been furnished. The assessee has also
not explained the sudden spike ... assessee has not furnished the details of patients from whom
the consultancy fees was received in cash,
(b) April 2016 to October 2016 the assessee
much
lower as compared to the consultant who is of the same qualification
and experience. The said consultancy fees was paid in the ordinary
course ... fees by way of consultancy charges from the assessee-
company amounting to Rs.1.36 crore. Apart from this consultancy
fees, he had not received
members of joint venture non-resident).
ii) Consultation fee Rs.14,41,022/- paid to a member of a joint
venture not allowable ... page 168 which contains
the details of consultancy, it has been clearly mentioned that the
consultation fee was paid to Mr. Surendra Gautam of Canada
members of joint venture non-resident).
ii) Consultation fee Rs.14,41,022/- paid to a member of a joint
venture not allowable ... page 168 which contains
the details of consultancy, it has been clearly mentioned that the
consultation fee was paid to Mr. Surendra Gautam of Canada
consultancy period with the defendant company, the
plaintiff made several requests to the senior officials of
the defendant to release the outstanding consulting
fees, however ... financial and legal consultant; that he does not recollect that
under the Consultancy Agreement, the consultancy fee of the
Plaintiff
Detailed Engineering and Project Management
Consultant" ["the Consultant"] for three married accommodation
projects. The Consultant was required to provide services ... respondent to the consultant is defined in Clause 1.10 of the Contract as
follows:
"1.10 "CONSULTANCY CHARGES (SETTLED FEE)" shall mean
Detailed Engineering and Project Management
Consultant" ["the Consultant"] for three married accommodation
projects. The Consultant was required to provide services ... respondent to the consultant is defined in Clause 1.10 of the Contract as
follows:
"1.10 "CONSULTANCY CHARGES (SETTLED FEE)" shall mean
Detailed Engineering and Project Management
Consultant" ["the Consultant"] for three married accommodation
projects. The Consultant was required to provide services ... respondent to the consultant is defined in Clause 1.10 of the Contract as
follows:
"1.10 "CONSULTANCY CHARGES (SETTLED FEE)" shall mean
assessment order dated 22.12.2019 fundamentally records that the
assessee has earned consultancy fees and was in receipt of contractual
receipts. He, therefore, submits that analyzing ... these fee/receipts by these
entities under Chapter XVII-B of the Act u/s 194J / 194C by treating
them professional fee/ contractual fee paid
The Dy. Commissioner Of Income Tax, ... vs M/S. Sun Pharma Laboratories Ltd.,, ... on 9
