privilege of being India's DCI compliant entity
having Virtual Print fee contracts. The assessee is now listed on the
Bombay Stock Exchange
case are not of purchase of
raw material but of service contract containing
printing work.
3. Whether the ld. CIT(A) has erred on facts ... publicity of
movie without realizing that the movies for which the
contract was alleged to be given to tainted parties,
were released much after
supply of software,that the contracts can
broadly be categorised as Equipment Contract,Software Contract,Service Contract,GTC
Contract and Assignment Agreement.For the better ... license agreement is a private contract.We
would like to refer to the case of Ahmedabad Manufacturing and Calico Printing Mills (139
ITR 806),wherein
standard formula, the yield should work out to 92.59%. He observed,
the contract manufacturing units were showing average yield of
91.65% whereas, the Mumbai unit ... printed account but the value was shown. Reiterating the stand
taken before the Assessing Officer, it was submitted that contract
manufacturing units were manufacturing less
Advertisement & Printing of
Marketing Brochures
4
ITA No. 1004/M/2017
A.Y.2012-13
Expenses
Annual 5,515
Maintenance
Contract
Audit Fees ... telephone
Preliminary 18,494 ROC related work for staring the
Expenses company
Printing & 5,798 Stationery /Xerox 7 Printing Bills
Stationery
Professional Fees
that JCIPL was incorporated on 27th August, 2002 as
'PCB Contract Manufacturing Services (India) Private Limited'. The name of the
company was subsequently ... subsidiary of Jabil (Mauritius) Holding Limited, Mauritius, is engaged in assembling
printed circuit boards for set top boxes.
The international transactions of the assessee
incurred on positive prints and advertisement. In fact, the
provisions of Rule 9A clearly states that expenditure incurred on positive
prints and advertisement ... extent of
income which the assessee estimated for the unexpired period of contract,
7 ITA No.6174/Mum/2016
M/s Dharma productions
charges , commission processing
and document despatch, data processing, policy
despatch, document scanning , printing ,emails of
documents, infra support and outsourcing staffing,
policy serving process, call ... collection services and
documents management services. The ld CIT(A)
examined the contract with Writer Information
Management Services and found that very basic
services were
into an area of business known as New Vertical Digital Library & Print on
Demand in F.Y. 2007-08. In the case of Capital ... business
model of the company is also different as it sub-contracts majority of its ITES works to third
party vendors and has also made
that, a relief with respect to
packing material, printing and stationary charges have been granted to the
assesses because it does not involved ... which TDS which no TDS
L A/c. made made
1 Contracts u/s.194C