the Cheltenham November meeting The opening day of Cheltenham November meeting is todays racing highlight. In order to clarify the position, the Central Board of Direct Taxes (cbdt) issued a Circular.e. Vibhu bakhru, J ralidhar, J march 1, 2016 RK/pkv ITA 32/2004 Page 22. These expatriate employees were employed for the business carried on in India. 3.4 Pursuant to the aforesaid Circular (cbdt Circular.685 dated 17/20th June, 1994 the Assessee deposited a sum.9,69,43,214/-, being the amount of TDS pertaining to the payments made abroad to and/or for the benefit of the employees serving in India during the financial. The AO had also examined the exchange rates applied by the Assessee while determining the amount of tax to be deposited. A plain reading of Section 40(a iii) of the Act as was in force during the relevant year indicates that no deduction would be allowable in respect of any payments chargeable under the head "Salaries" if (a) the same are payable outside India and (b).
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Mr Chaudhari, learned Senior Standing Counsel for the Revenue has contended that there are twin requirements to be fulfilled; the first being that tax should have been deducted under Chapter xvii B of the Act; and second being that tax should have been paid. In the present case, the reliance placed by the CIT (A) on the decision of Additional Commissioner of Income Tax. Scopri di pi, vISA electron. Mr Chaudhari further supported the Tribunals view that absence of proviso similar to that as under Section 40(a i) also indicated that no deduction under Section 40(a iii) was allowable in case where tax was not deducted or paid within the prescribed time under Chapter. Per tutte le condizioni contrattuali leggere attentamente i fogli informativi disponibili presso le Succursali di Banca Sella.p.A. Analisi grafica, i grafici di SellaExtreme ti permettono una approfondita analisi grafica sugli strumenti finanziari. My most recent list and notes below: crystal hope A very strong 3 year old filly trained by Michael Stoute who won a novice at Sandown over 1m 2f at 14-1, I loved her in the paddock she is a really well built filly who.
The assessee is a scheduled bank supported by a large number of personnel and also assisted by qualified Chartered Accountants and Advocates. The reason as come out from the condonation petitions filed by the assessee, as stated earlier, is that there was transfer of the officer who was handling the issue. Sezione dalla quale poter prendere spunto per i propri plastici. O diorami ferroviari con "Fotostorie" e "Fotoguide" illustrate. SellaExtreme ti permette di potenziare il tuo trading!