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sources' under section 12 of the Indian Income-tax Act, 1922,
or under section 56 of the Income-tax ... assessable to tax as "Income from other
sources". The Income-tax Appellate Tribunal, relying on the decision of
the Supreme
Bombay High Court
Income Tax Appellate Tribunal - Delhi
Telecommunications Consultants ... vs Assessee on 29 March, 2012
IN THE
Income Tax Appellate Tribunal - Delhi
Income Tax Appellate Tribunal - Delhi
Telecommunications Consultants ... vs Assessee on 29 March, 2012
IN THE
Income Tax Appellate Tribunal - Delhi
Income Tax Appellate Tribunal - Delhi
Telecommunication Consultants ... vs Assessee on 29 March, 2012
IN THE
Income Tax Appellate Tribunal - Delhi
income is that there is no fixed rate of tax to be
applied for determining tax at source on salaries ... basis and the tax has to
be deducted therefrom at the applied rate of income tax which is arrived
Supreme Court of India
from other
sources". The Income-tax Appellate Tribunal upheld the decision of the
AAC treating the entire income from ... income-tax on those receipts. The
CIT, Bombay, held that the receipts were chargeable to tax under the
head "Income
Andhra High Court
liable for deduction
of tax at source u/s 195 of the Income Tax Act. Therefore, in view ... 234B of the Income Tax Act."
21. The Tribunal, thus, has held that the entire income of the foreign
Company
Income Tax Appellate Tribunal - Delhi
source derived which accrues or
arises to him outside India during such year. As per the provisions
of Income-tax ... that the state of the source
has also right to tax the business income. It is a non-exclusive right
Income Tax Appellate Tribunal - Chennai
source derived which accrues or
arises to him outside India during such year. As per the provisions
of Income-tax ... that the state of the source
has also right to tax the business income. It is a non-exclusive right
Income Tax Appellate Tribunal - Chennai
liable for deduction
of tax at source u/s 195 of the Income Tax Act. Therefore, in view ... 234B of the Income Tax Act."
21. The Tribunal, thus, has held that the entire income of the foreign
Company
Income Tax Appellate Tribunal - Delhi
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