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        Case ID :
        Income Tax

        Consultancy charges paid to a sister concern were treated as...

        Related-party consultancy charges and vehicle-loan interest were accepted as genuine business expenditure, with disallowances deleted.

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                          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.
                                Consultancy charges paid to a sister concern were treated as genuine business expenditure because the agreements defined the work, supporting bills were on record, TDS and service tax had been deposited, and no fair market material showed the payment to be excessive; the related-party disallowance was deleted. Interest on vehicle loans was also allowed as business expenditure because the loans related to vehicles acquired in earlier years, part-year interest had been claimed previously, and the current-year increase reflected full-year interest on outstanding borrowings rather than fresh purchases; that disallowance was deleted.
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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