Section 194J in The Income Tax Act, 1961
194J. [ Fees for professional or technical services. [Inserted by Act 22 of 1995, Section ... paying to a resident any sum by way of- (a) fees for professional services, or (b) fees for technical services, ][or [ Inserted
claimed various expenses on account of labour and
job work charges, professional fees, legal expenses and other salary
expenses as part ... outside
India
Patent Expense 6.78 57.32 64.10
(Official Fees)
Patent Expense 13.44 409.41 422.85
(Consulting
Fees]
Professional 81.89 8.59 90.48
Fees
Total
disabilities and of their contributions to the workforce, labour market and professional fee; (c) foster respect for the decisions made by persons with disabilities ... children; (d) provide orientation and sensitization at the school, college, University and professional training level on the human condition of disability and the rights
The Dcit, Circle-1(1),, Baroda vs Gujarat Flurochemicals Ltd.,, Baroda on 28 June, 2019
justified & grossly erred in confirming disallowance of
expenditure incurred towards professional fee of Rs. 2,50,00,000/- in
computing total income ... learned assessing officer made following disallowances.
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i. Disallowance of professional fees of Rs. 2,50,00,000/- as assessee
does not carry
respondent towards full and final settlement of professional fee and expenses out of pocket in connection with his work. The said cheque was sent with ... claim his fees in the proceedings. Of course, he can realize his fees by filing separate suit for recovery of his remuneration, fee or dues
Court and a receiver had been appointed and that his
professional fees were agreed and be adjusted towards the
rent dues. The Rent Controller recorded ... adjust the rent towards his
professional fees until the fees were fully paid. He
offered -to reduce the fees if Seth Kirori
said estate. However, the following amounts being the
professional fees payable to the deceased and received by the executor,
hereinafter referred to as the assessee ... recipient of the professional income which was due to the deceased was assessable thereon and that, therefore, the arrears of professional fees are liable
Fees
Project Marshal 74,78,792
Project Moon 18,42,700
Legal Fees - Other 1,69,101
Total Legal Fees 94,90,593
ii) Professional ... Project Moon 14,30,59,371
Professional Fes in connection with NCD
issue 209,97,990
Professional Fees - Others 21,236
Total Professional Fees
Marketing
1 Legal Fees
Legal Fees for Project Strike 87,41,491
(Acquisition of automobile
company in North Europe)
Legal Fees for Project Bamford ... United
Kingdom)
Legal Fees for SYMC (In 44,38,800
connection with further
equity investment in SYMC)
Legal Fees / Professional
