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Case Law Details

Case Name : DCIT Vs. Angel Brooking Ltd. (ITAT Mumbai)
Related Assessment Year :
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RELEVANT PARAGRAPH

7. We have heard the rival submissions. The relevant provisions of law may be referred to for the purpose of clarity.

194-J FEES FOR PROFESSIONAL OR TECHNICAL SERVICES.

(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of –

(a) fees for p

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0 Comments

  1. CA.Rajendra Chauhan says:

    Now in view of the series of judgments by Madras HC, and Mumbai ITAT in the case of Kotak Securities also, the department should not press for deduction and disallowance of expense rather should issue a clarification on the matter for uniform practice to be adopted by all the stock brokers and exchanges.

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