TMI BlogAgent Incentive Expenses Allowed: AO Failed to Prove Excessive Payments to Related Parties per Section 40A(2)(a) of Income Tax Act.Agents incentive expenses - AO has not established that the payments made to the related parties are excessive or unreasonable under the three criterias specified in section 40A(2)(a) - expense allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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