https://www.taxtmi.com/highlights?id=72947 Addition u/s 40(A) - service charges paid to division of the holding company - assessee has been able to demonstrate that the services were charged by SCS to the assessee only by way of reimbursement of costs and no excessive sum was charged to the assessee - AO cannot invoke Sec. 40A(2) without demonstrating excessive & unreasonable expenses. - AT en-us Tue, 07 Nov 2023 08:54:42 +0530 Tue, 07 Nov 2023 08:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72947 Addition u/s 40(A) - service charges paid to division of the holding company - assessee has been able to demonstrate that the services were charged by SCS to the assessee only by way of reimbursement of costs and no excessive sum was charged to the assessee - AO cannot invoke Sec. 40A(2) without demonstrating excessive & unreasonable expenses. - AT Highlights Income Tax Tue, 07 Nov 2023 08:54:42 +0530 https://www.taxtmi.com/highlights?id=72947