Disallowance u/s 40A(2)(a) Professional fees paid to the ...
Case Laws Income Tax
November 4, 2014
Disallowance u/s 40A(2)(a) Professional fees paid to the subsidiary company - three situations, warranting disallowance u/s 40A(2), are joined by the word or and are independent of each other - AO has not determined the fair market value - no disallowance - AT
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