Passenger Service Fee (Security
Component) managed by the Appellant in fiduciary capacity
on behalf of the Government of India as income of the
Appellant ... following reasons:
i. The PSF (SC) is received by DIAL in fiduciary Capacity.
ii. Security Function is handled under the aegis of Bureau of
Civil
money received from the clients is held by an advocate in fiduciary capacity in the nature of a trust and does not belong ... advocate on clients' money is held by him in fiduciary capacity and therefore is not the income of the advocate. In support of this
money received from the clients is held by an advocate in fiduciary capacity in the nature of a trust and does not belong ... advocate on clients' money is held by him in fiduciary capacity and therefore is not the income of the advocate. In support of this
held that the amount was received by the assessee in a fiduciary capacity on behalf of its customers from whom it had charged excise duty ... capacity, but the same is done in a fiduciary capacity. He relied on 147ITR 657 and further argued that even Section 28(4) could
Clients account" were
held by the assessee only in a fiduciary capacity, and it could at no
stage be held to be the owner ... Clients account", which were held by the assessee in a
fiduciary capacity by way of trust money, could not be characterized
as amounts held
circumstances these moneys are held by the APSFC only in a fiduciary capacity since it was not open to it to appropriate the amounts ... merely an agent and this amount is collected in a fiduciary capacity and as such it should not partake the character of 'income
query 2(b) on the basis that it was held in
fiduciary capacity and was exempt from disclosure under Sections ... this regard is held
by the Reserve Bank in a fiduciary capacity and as such it cannot be disclosed in terms of clauses
Polymers FZE and the accounts held by the
Appellant in fiduciary capacity for the
company during ... AE470271226001850542017 Appellant
-
Fiduciary
Capacity
AE410271226001850542028 Appellant
-
Fiduciary
Capacity
AE920271161201822102010 Company
AE610271161371822102026 Company
AE060276031498079255014 Appellant
-
Fiduciary
Capacity
AE550271031591850542039 Belongs
neither to
the
company
Government of India (GOI) and it is holding
them in fiduciary capacity, on behalf of GOI. It was submitted that the
assessee did not segregate ... only in respect of
this fund and holding the same in fiduciary capacity on behalf of Government
of India. Accordingly, he submitted that the interest
Government of India (GOI) and it is holding
them in fiduciary capacity, on behalf of GOI. It was submitted that the
assessee did not segregate ... only in respect of
this fund and holding the same in fiduciary capacity on behalf of Government
of India. Accordingly, he submitted that the interest
