278 ITR

Sec. 37(1), Sec. 37(3), Sec. 37(4), Section 30, Section 32, Section 37

S.C : The dispute in the instant case is with regard to disallowance of a sum of Rs. 31,38,017 for the asst. yr. 1994-95, which sum was claimed by the assessee as expenses towards rent, repairs, depreciation and maintenance of a guest-house which was purportedly used in connection with the business of the company

Supreme Court Of India Britannia Industries Ltd. vs. CIT & ANR. Sections 30, 32, 37(1), 37(3), 37(4), 37(5) Asst. Year

Sec. 9(1)(Vii), Section 90

AAR : Whether the services rendered by a non-resident company Met-Chem Canada Inc. is considered to be in India or outside India as per the facts already given in Annex. 1 para 2 and Annex. II para 3 of the Form No. 34D. (2) If services rendered by a non- resident company Met-Chem Canada Inc. considered to be in India what is applicable rate of TDS.

Authority For Advance Rulings South West Mining Ltd., In Re Sections 9(1)(vii), 90, DTAA between India & Canada Art. 12

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