extensively drawn from the literature of
OECD, USIRS, International judicial decisions, etc. To discuss the nature of
stewardship services and how the services availed from ... discuss the nature of stewardship services. To this extent, this judicial
decision is relevant to the case of the asessee though the business model
company, to whom
moulds were given by the company, under the supervision of the company, for
manufacture of various products. He contended that no distinction ... internal consumption or
for outside sale. He relied on the following judicial precedents for the proposition
that, though the assessee is not engaged in plastic
have perused .the case records, heard rival contentions and perused the judicial
pronouncements which were brought to our notice. At the very outset, we observed ... record shows that the application of the test of direct control and supervision is not absolute.
These "Consulting Doctors" are generally well skilled
extensively drawn from the literature of
OECD, USIRS, International judicial decisions, etc. To discuss the nature of
stewardship services and how the services availed from ... discuss the nature of stewardship services. To this extent, this judicial
decision is relevant to the case of the asessee though the business model
confirming the disallowance of Rs.
7,50,00,000/- on account of Supervision charges paid by the appellant firm
during the year which were incidental ... grounds of appeal no. 3 & 4 is against the principles of judicial discipline as
the issues stood decided by order
confirming the disallowance of Rs.
7,50,00,000/- on account of Supervision charges paid by the appellant firm
during the year which were incidental ... grounds of appeal no. 3 & 4 is against the principles of judicial discipline as
the issues stood decided by order
others.
5. The Ld. CIT(A)-XIV is mistaken in relying on judicial pronouncements in the case of
Addl. CITVs. A. Mukherjee ... reason that in this case the
assessee got books printed under the supervision of the assessee on contract basis but
here the assessee under appeal
well as the
amount of net receipts disclosed i.e. brokerage and supervision charges net and labour charges
net, it is clear that the assessee ... बंसल महावीर िसंह, Ûयायीक सदःय
(P. K. Bansal) (Mahavir Singh)
Accountant Member Judicial Member
तारȣख)
तारȣख) Dated : 20th March, 2013
(तारȣख
वǐरƵ िनǔज सिचव
TRIBUNAL
KOLKATA BENCH "C" KOLKATA
Before Shri S.S.Godara, Judicial Member and
Dr. A.L. Saini, Accountant Member ... आदे श /O R D E R
PER S.S.Godara, Judicial Member:-
This Revenue's appeal and assessee's Cross Objection
MUMBAI
BEFORE SHRI. RAJESH KUMAR, ACCOUNTANT MEMBER AND
ANIKESH BANERJEE, JUDICIAL MEMBER
M.A. Nos. 36 & 37/KOL/2024
(Arising ... pointed out that ground
No.3 pertaining to the issue of supervision charges, which was incidental to the
business of the assessee, was covered
