Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Addition u/s 40A(2) - remuneration paid to the Managing Director nearly 90% of the returned income of the assessee company - Commissioner of Income Tax (Appeals) as well as the tribunal have completely failed to establish that no material was produced by the assessee to demonstrate that the Managing Director had secured the business of the company from Italy and other European countries. - Matter remanded back - HC
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