https://www.taxtmi.com/highlights?id=57122 Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other members of the group companies. - Since no bifurcation has been provided by the assessee, it is very difficult to decide how much of the charges paid pertain to the professional services received by the assessee company. The CIT(A) found that 75% of the expenses must have been incurred on other group companies and accordingly, sustained the addition - For the lack of evidences, we decline to interfere with the findings of the CIT(A) - AT en-us Thu, 11 Mar 2021 12:13:54 +0530 Thu, 11 Mar 2021 12:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57122 Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other members of the group companies. - Since no bifurcation has been provided by the assessee, it is very difficult to decide how much of the charges paid pertain to the professional services received by the assessee company. The CIT(A) found that 75% of the expenses must have been incurred on other group companies and accordingly, sustained the addition - For the lack of evidences, we decline to interfere with the findings of the CIT(A) - AT Highlights Income Tax Thu, 11 Mar 2021 12:13:54 +0530 https://www.taxtmi.com/highlights?id=57122