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1993 (4) TMI 2
Assessee paid to its foreign technical director a total remuneration of Rs. 66,000 including a sum of Rs. 28,576 paid by way of perquisites - Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the provisions of section 40(c)(iii) were rightly invoked in relation to the remuneration of the technical director of the assessee-company - Provision limiting allowance of perquisite are not applicable
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1993 (4) TMI 1
Appeal pursuant to offers of settlement made by the appellant - assessability of income from five foreign trusts created by the appellant's father - commission directed ITO to compute the total income and raise demand for the tax due - So far as the plea of double taxation is concerned, the observation made by the Commission is quite adequate - in case the appellant proves that any income has been taxed in the U. S. or the U. K., the same income shall not be taxable over again in India.
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