Addition as Professional fee - accrual of benefit / perquisites ...
Assessing Officer Fails to Prove Benefit or Perquisite u/s 2(24)(iv), No Addition as Professional Fee Applied.
March 22, 2017
Case Laws Income Tax AT
Addition as Professional fee - accrual of benefit / perquisites - AO has not been able to establish as to what benefit has been obtained by assessee within the meaning of Sec. 2(24)(iv) of the Act in the instant year as nothing is shown to have been received by the assessee - AT
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