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2009 (10) TMI 53 - DELHI HIGH COURTProof of expenses – consultancy service - The Assessee come out with the plea that the real motive of the licensor was that Assessee firm should not have complete control on the usages of the premises in question and with a view to accomplish the aforesaid objective the Assessee had no option but to accept the the condition to pay an amount in the name to consultancy service to M/s Raas Consultants & Company – Finding that in fact no consultancy services were provided by the said consultants, the Assessing Officer disallowed the aforesaid expense – held that - even when one has to go into the nature of the agreement, it is clearly a consultancy services agreement - , it is clear that the consultants had agreed to provide consultancy services in connection with the administration and management of the showroom. The appointment was in connection with the running of the music shop on the terms and conditions as set out in the said agreement – expenses allowed.
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