https://www.taxtmi.com/highlights?id=21490 When the assessee claims that the assessee has paid the management fee to the AE, no doubt the burden is on the assessee to prove that it has received services from its AE. But when the assessee has produced such material before any of the authorities below it is also the duty of the authorities to consider the same before coming to any conclusion on merits. - AT en-us Wed, 21 Jan 2015 08:24:25 +0530 Wed, 21 Jan 2015 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21490 When the assessee claims that the assessee has paid the management fee to the AE, no doubt the burden is on the assessee to prove that it has received services from its AE. But when the assessee has produced such material before any of the authorities below it is also the duty of the authorities to consider the same before coming to any conclusion on merits. - AT Highlights Income Tax Wed, 21 Jan 2015 08:24:25 +0530 https://www.taxtmi.com/highlights?id=21490