https://www.taxtmi.com/caselaws?id=299361 The Tribunal dismissed the revenue's appeal regarding the disallowance of marketing services fees paid to group companies and allowed the assessee's appeal concerning the disallowance of fees paid to a sister concern for research. The Tribunal emphasized the importance of reasonable expenditure and absence of tax evasion, aligning with established legal principles under section 40A of the Income Tax Act, 1961. en-us Fri, 10 May 2019 00:00:00 +0530 Sat, 11 Dec 2021 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299361 The Tribunal dismissed the revenue's appeal regarding the disallowance of marketing services fees paid to group companies and allowed the assessee's appeal concerning the disallowance of fees paid to a sister concern for research. The Tribunal emphasized the importance of reasonable expenditure and absence of tax evasion, aligning with established legal principles under section 40A of the Income Tax Act, 1961. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299361