Month: June 2019

Archive for June, 2019


PCIT v. Hotel Leela Venture Ltd. (2019) 174 DTR 247/307 CTR 466 /( 2020) 420 ITR 385 (Bom.)(HC)

S. 40(a)(ia) : Amounts not deductible – Deduction at source –Commission or brokerage – Payment to banks for processing of credit card transactions not liable to deduction u/s. 194H. [ S. 194C, 194H ]

PCIT v. Ashoka Education Foundation (2019) 174 DTR 377/262 Taxman 440 (Bom.)(HC)

S. 12AA : Procedure for registration –Trust or institution-Violation of S. 13 is not a ground for cancellation of registration. [S. 13]

PCIT v. Oracle (OFSS) BPO Services Ltd. (2019) 174 DTR 353 /307 CTR 97/102 taxmann.com 396 (Delhi)(HC)

S. 10A : Free trade zone – Re computation of a claim already made is permissible- Language of S.80A(5) does not restrict the correction or modification of claim before the AO. [S. 80A(5)]