Sponsored
    Follow Us:

Case Law Details

Case Name : Commissioner of Income Tax-I Vs Convertech Equpments Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 669/2012, ITA 670/2012, C.M. APPL. 20042/2012
Date of Judgement/Order : 03/12/2012
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

It was noticed that while commission was paid as a form of remuneration for actual services rendered, dividend is a return of investment and is paid to all its shareholders equally. It was thus held that if the commission is paid for actual services rendered, section 36(1)(ii) will not apply. This decision was followed by this Court in CIT v. Ca

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Sponsored
Search Post by Date
September 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30