https://www.taxtmi.com/caselaws?id=447669 Disallowance of management fees as excessive was challenged; the assessing officer had added the fees to the assessee's income. The legal focal point is the onus on the assessee to substantiate that management services were actually rendered and that fees were reasonable. The assessee produced documentary evidence; the revenue could not identify any defect in those documents. The court concluded the assessee discharged the evidentiary burden and therefore upheld that no substantial question of law arises, leaving the disallowance unsupported by the record and ineffective. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 03 Feb 2026 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447669 Disallowance of management fees as excessive was challenged; the assessing officer had added the fees to the assessee's income. The legal focal point is the onus on the assessee to substantiate that management services were actually rendered and that fees were reasonable. The assessee produced documentary evidence; the revenue could not identify any defect in those documents. The court concluded the assessee discharged the evidentiary burden and therefore upheld that no substantial question of law arises, leaving the disallowance unsupported by the record and ineffective. Case-Laws Income Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447669