Search Results for "Section 152 revision"

390 result(s) found

Scroll Down To Discover

Found 390 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Tenants' Revision Against Eviction Decree for Arrears of Rent, Damage, and Unauthorized Construction Under Bombay Rent Act, 1947. Doctrine of Relation Back Not Applicable as Amendment Was Not Allowed to Relate Back to Original Filing Date.

The case involves a civil revision application filed by tenants (Anil Joginder Sachdev and Rajeev Joginder Sachdev) against a decree of eviction passe...

© Image Copyrights Juris Services & Technology

Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195

The appeal before the High Court of Judicature at Madras arose from an order of the Income Tax Appellate Tribunal, Chennai, confirming the revision un...

© Image Copyrights Juris Services & Technology

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...