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Income Tax - Highlights / Catch Notes

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Addition u/s 40A - excessive payment to firm of advocates - one ...


Revenue Authority's Bid to Add u/s 40A Fails Due to Lack of Evidence on Excessive Legal Fees.

March 31, 2017

Case Laws     Income Tax     HC

Addition u/s 40A - excessive payment to firm of advocates - one director being a partner of the firm receiving the fees - Revenue has not even remotely attempted to establish that the payment made to the Advocates for professional services was excessive. - HC

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