2019 (9) TMI 926 - SCH - Income Tax

Depreciation on UPS @60% - MAT/115JB applicability On Insurance Companies - MAT computation on Solatium Fund - Commission for receipt of reinsurance - TDS on Survey Fees u/s 195 - fee has been paid for utilizing the expertise of the surveor and therefore, tax has to be deducted at source - HELD THAT - Applications seeking exemption from filing certified copy of the impugned judgment are allowed. Leave granted. Hearing expedited.

Summary

The Supreme Court condoned delay, allowed exemption from filing certified copy of judgment, granted leave, expedited hearing, and ordered completion of pleadings.