Disallowance of incentive payment - test of commercial ...

Incentive Payment Disallowance Challenged; Claimed as Commercially Expedient, Not Capital Reimbursement or Disproportionate to Services.

December 11, 2017

Case Laws Income Tax AT

Disallowance of incentive payment - test of commercial expediency - there is no cogent basis for making the disallowance on the ground that it is a capital reimbursement and/or not commensurate with the services provided. - AT

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Disallowance of incentive payment - test of commercial ...

Incentive Payment Disallowance Challenged; Claimed as Commercially Expedient, Not Capital Reimbursement or Disproportionate to Services.

December 11, 2017

Case Laws Income Tax AT

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