Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Disallowance u/s. 40A(3) - assessee has made cash payment of ₹ 2 Lakhs to a sister concern - this amount was not claimed as an expenditure, no disallowance is called for u/s. 40A(3) - AT
Disallowance u/s. 40A(3) - assessee has made cash payment of ₹ 2 Lakhs to a sister concern - this amount was not claimed as an expenditure, no disallowance is called for u/s. 40A(3) - AT
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