Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Management fee disallowance in tax assessment upheld; appeal dismissed and prior finding that assessee discharged onus sustained</h1> Assessment officer disallowed management fees paid to an associated third service provider as excessive and unreasonable, adding the amount to the ... Disallowance of management fees paid to ATS as being ‘excessive’ and ‘unreasonable’ - Post-scrutiny, the AO disallowed the expenses concerning management fees paid to ATS as being ‘excessive’ and ‘unreasonable’ - This amount was then added to the income of the respondent/assessee. As decided by HC [2024 (1) TMI 68 - DELHI HIGH COURT] Onus laid on the respondent/assessee was indeed discharged. HELD THAT:- We find no good ground to interfere with the impugned judgment and order. Accordingly, the special leave petition is dismissed on delay as well as on merits. Outcome: Special Leave Petition dismissed on the ground of delay as well as on merits.
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