TP Adjustment u/s 40A(2) r.w.s 37 - management fee - Neither the ...

Case Laws Income Tax

August 27, 2019

TP Adjustment u/s 40A(2) r.w.s 37 - management fee - Neither the TPO nor the AO have brought any material on record indicating the assessee’s excessive impugned payments as the statutory provision in question is applicable only for excessive component of the relevant heads of the expenditure than that in entirety - the CIT(A) action deleting the upward adjustment is affirmed

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TP Adjustment u/s 40A(2) r.w.s 37 - management fee - Neither the ...

Case Laws Income Tax

August 27, 2019

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