submitted that under Clause 1.10 of the Consultancy
Agreements, the Appellant was entitled to consultancy fees calculated
as a fixed percentage of the "Project ... approved at the
stage of entering into the consultancy agreement and that the
consultancy fee ( Article 1.10 ) was expressed as a fixed percentage of
such
policy for fire at other officers/depots/Job Workers etc.),
Professional Fees/Consultancy and Air fare expenses. Denying of
those activities to be eligible input ... Professional fee/Consultancy fee.
7. While complying the directions of the said remand order some
part of Professional fee/Consultancy fee has been dropped
performance of the consultant. The consultant will reimburse
the client for 50% of the entire consultancy fees for the
period of non-performance and will ... consultancy Agreement commenced on 01.08.2014
and was for a period of 18 months. The monthly consultancy fee
was Rs.360 lakhs + 12.36% service tax payable
assessee that it has not been
established that the consultancy fees were accrued/received in the year
under consideration, the AO held that the documentary ... been made on account of consultancy services to two foreign entities of
assessee. Now to tax the consultancy fees in the hands of the assessee
wherein various disallowances were made, including
consultancy fees, foreign exchange fluctuation loss, software
expenses, testing fees and interest capitalization. Based on these
additions, the assessed ... relief by deleting
multiple additions and restricting the additions relating to
consultancy fees and foreign exchange fluctuation loss. It is
thereafter, the Assessing Officer issued
vogue in the defendant company, in so far as
employment and consultancy fee is concerned. the plaintiff
was to be paid 50% of the salary ... drawn when he was an
employee of the company towards consultancy fee post his
retirement which would accrue to Rs. 1,00,000 per month
professional fees
The increase in legal and professional fees is primarily due to
higher audit fees, consultancy. services, and professional
engagements. A key factor ... Travelling Expenses amounting to INR.10,44,000/- and (c)
Professional/Consultancy Fees amounting to INR.12,67,105/-.
5. Being aggrieved Assessee challenged
advisor and consultant
to respondent no.2 for specific cases and does not receive any regular
monthly consultation fee. He stated that he is paid ... consultation fees only
when his opinion is sought on tax-related matters or ITRs.
He admitted that there is a clerical mistake in his affidavit
petitioner had claimed recovery of Rs. 25,00,000/-
towards consultancy fees/charges for the period from 01.02.2011
to 30.11.2011, along with interest ... further states that the legal notice sent by
the petitioner claiming consultancy fees is baseless and that no
such fees were ever payable. According
banker designated by the Plaintiff for payment of his consultancy
fees; (ii) an undated cheque would be issued by the Defendant to
the Plaintiff after ... COMM.) 185/2024 Page no. 4 of 26
recovery of the consultancy fees that became due on 'refusal' by
the Defendant
