Treatment of the technical fees paid to M/s Mahindra & Mahindra ...

Case Laws Income Tax

July 7, 2017

Treatment of the technical fees paid to M/s Mahindra & Mahindra for use of design, drawing production tooling for manufacturing of independent front suspension - nature of expenditure - the decision of the Ld. CIT(A) in treating the payment as held to be revenue in nature is correct one.

View Source

← Previous Next →

Treatment of the technical fees paid to M/s Mahindra & Mahindra ...

Case Laws Income Tax

July 7, 2017

You may also like:

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how...

Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

Import of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as...

Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of...

Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and...

Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc....

Revision application u/s 264 was initially rejected due to non-payment of mandatory fee of Rs. 500. However, the petitioner paid the fee immediately upon objection...

This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

abric design is made available to the assessee and the assessee can apply such fabric design to process and produce garments and it can also sell and transfer such...

TDS Liablity - fees for technical services - payment of rArchitectural services and Interior designing and Architectural services - Since, we have held that the payments...

Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall...

Quick Updates: