https://www.taxtmi.com/highlights?id=60887 Payment to related person u/s 40A - Addition on account of payment made by the assessee to quantum asset management company by way of research fee - A subsidiary company of the assessee is not a related person within the meaning of section 40A (2), the provisions of section 40A(2) do not attract in the present case - AT en-us Sat, 11 Dec 2021 18:49:56 +0530 Sat, 11 Dec 2021 18:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60887 Payment to related person u/s 40A - Addition on account of payment made by the assessee to quantum asset management company by way of research fee - A subsidiary company of the assessee is not a related person within the meaning of section 40A (2), the provisions of section 40A(2) do not attract in the present case - AT Highlights Income Tax Sat, 11 Dec 2021 18:49:56 +0530 https://www.taxtmi.com/highlights?id=60887