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PRE-BUDGET MEMORANDUM - 2018 DIRECT TAXES AND INTERNATIONAL TAX By: THE INSTITUTE OF CHARTERED ACCOUNTANT OF INDIA, NEW DELHI PRE -BUDGET MEMORANDUM - 2018 DIRECT TAXES AND INTERNATIONAL TAX 1.1 The Council of the Institute of Chartered Accountants of India considers it a privilege to submit this Pre-Bu... ...
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2017 (1) TMI 664 - ITAT MUMBAI TDS u/s 194C OR 194J - whether work is of nature of professional or technical services - services provided by highly skilled / technical professionals - supply and installation of HT and LT electrical... ...
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2016 (10) TMI 409 - ITAT MUMBAI TDS liability w/o taking into consideration the service tax - Held that:- Having considered the facts of the case and system of accounting followed by the assessee we find that the assessee has rightl... ...
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2015 (10) TMI 2366 - ITAT MUMBAI TDS liability from the discount offered to various persons - nature of relationship - Held that:- The hospitals/laboratories are doing dual roles. This is particularly in view of the fact that the ass... ...
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2013 (2) TMI 303 - ITAT AHMEDABAD Non deduction of TDS from cost of uniform items, stitching charges, washing expenses etc., reimbursed to the employees - demand raised by u/s. 201(1) & 201(1A) - default u/s 194-I, 194J etc. - assesse... ...
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2017 (4) TMI 1145 - ITAT DELHI Unsecured foreign currency loan amounting to USD 500 million from its associated enterprise - tpa - Held that:- It is not proper to benchmark both the transactions of payment of interest with respect ... ...
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2014 (10) TMI 358 - ITAT DELHI Transfer pricing adjustment - Advertisement and Marketing Promotion expenses – whether assessee is required to establish direct nexus between the AMP expenditure incurred by the assessee and credit no... ...
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2024 (2) TMI 756 - DELHI HIGH COURT TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (earlier known as the Haryana Urban Development Authority - ... ...
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2015 (10) TMI 826 - KARNATAKA HIGH COURT Foreign tax credit ('FTC') allowed with respect to income exempt in India - Section 90(1)(a)(ii), 91, 10A, India-USA DTAA, India-Canada DTAA With respect to the income of the assessee which was exe... ...
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2008 (5) TMI 681 - ITAT, BANGALORE P. Mohanarajan, J.M. And N.L. Kalra, A.M. K.R. Pradeep And B.K. Manjunath, for the Assessee. Etwa Munda, for the Revenue. ORDER: The assessee as well as the Revenue have filed the a... ...
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