from the running bills by the contractee with respect to the testing
charges.
2. On the facts and in the circumstances of the case ... ground
that assessee has not made any TDS on payment of testing charges of Rs.
12,32,344/-. The assessee has made disallowance under Section
spares expenses of Rs.25,67,185/-.
1.(vi) Disallowance of testing charges of Rs.12,74,532/-.
1.(vii) Disallowance of bank commission ... address of parties. Copy of bills are enclosed.
10.Details of Testing charges alongiwth bills are enclosed.
11. Details of Bank commission are enclosed
machine, (vi)Service fee/charges, (vii) Testing
charges for the assessment year 2009-2010, in respect of (i) maintenance for
telephone exchange ... payment is for testing
of newly purchased iodine filters to test to do the radiography testing of pipes.
Evaluation charges for dissolved gases
Cadila Healthcare Ltd.,, Ahmedabad vs The Deputy Commissioner Of Income Tax, ... on 17 August, 2021
facts in confirming
addition of Rs.3,99,455/- of testing charges u/s 195 for
non-deduction of TDS by invoking Explanation ... under Section 40(a)(i) for Non-
Deduction of TDS on Testing Charges
37. During the relevant previous year, the assessee made a payment
transportation charges
(b) Rs. 27,715 being testing charges
(c) Rs.1,05,716 being goods lost in transit
(d) Rs. 3,877 being Kasar ... assessee is dismissed.
17. Further, the Learned Assessing Officer disallowed testing charges
of Rs.27,715/- on the ground that the assessee could not produce
assessee ha stated that "it is actually Testing
Charges paid by the assessee to the Department itself from whom the
contracts were taken ... amount. Even if the gross amount was taken, the Testing Charges
would have to be deducted as expenses. It does not affect the income
fluctuations on External Commercial Borrowings,
Hedging contracts in relation thereto and hedging charges to the cost of
capital assets, and allowing depreciation thereon as part ... Sale of fixed assets TNMM 1,28,64,240
13. Testing charges paid TNMM 20,43,14,512
14. Purchase of raw TNMM
component
4 Purchase of tangible 12944008 12944008
assets
5 Charges for SAP-R/3 22251469 22251469
6 Reimbursement of 163418 163418
travelling expenses ... Testing charges 2021581 2021581
8 Training charges 41202 41202
9 Fees for use of 57206850 11241715 68448565
technology
10 Lumpsum knowhow 2203413 2203413
fees
machines, spares and consumables 9,83,22,756 TNMM
10 testing charges paid 23,52,95,659 TNMM
11 contract manufacturing paid ... regulatory charges paid 24,90,28,491 TNMM
15 marketing and business support 48,76,425 CUP
16 bio- analysis charges received
