Judgments - Income Tax
Supreme Court of India (Division Bench (DB)- Two Judge)
GVK INDS. LTD & ANR Vs. THE INCOME TAX OFFICER & ANR
It is well settled that the source based taxation is accepted and applied in international taxation law.- The nature of service referred by the NRC, can be said with certainty would come within the ambit and sweep of the term 'consultancy service' and, therefore, it has been rightly held that the tax at source should have been deducted as the amount paid as fee could be taxable under the head Full Judgment
Tags Income Tax
Supreme Court of India (Division Bench (DB)- Two Judge)
UNION OF INDIA & ORS. Vs. M/S. AGARWAL IRON INDUSTRIES
Tags Income Tax
Supreme Court of India (Full Bench (FB)- Three Judge)