https://www.taxtmi.com/highlights?id=23939 Since AO has not conclusively proved the fact that there is an arrangement between assessee and its AE by which the transactions were so arranged as to produce more than the ordinary profits in the hands of assessee, disallowance of part deduction claimed by applying the provisions of section 80IA(10), in our view is not justified - AT en-us Mon, 27 Jul 2015 09:02:38 +0530 Mon, 27 Jul 2015 09:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23939 Since AO has not conclusively proved the fact that there is an arrangement between assessee and its AE by which the transactions were so arranged as to produce more than the ordinary profits in the hands of assessee, disallowance of part deduction claimed by applying the provisions of section 80IA(10), in our view is not justified - AT Highlights Income Tax Mon, 27 Jul 2015 09:02:38 +0530 https://www.taxtmi.com/highlights?id=23939