https://www.taxtmi.com/highlights?id=74809 Disallowance u/s. 40A(2) - addition being 50% of the total back office charges paid to group consultant - The Tribunal held that, AO has observed that the assessee may have benefitted from the bulk or centralized purchasing done though to group consultant but it does not justify the entire payment. Once it is accepted by the AO that the assessee is benefited through to group consultant , no adhoc disallowance is called for - we delete the disallowance u/s. 40A(2) of the Act. en-us Sat, 10 Feb 2024 13:01:55 +0530 Sat, 10 Feb 2024 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74809 Disallowance u/s. 40A(2) - addition being 50% of the total back office charges paid to group consultant - The Tribunal held that, AO has observed that the assessee may have benefitted from the bulk or centralized purchasing done though to group consultant but it does not justify the entire payment. Once it is accepted by the AO that the assessee is benefited through to group consultant , no adhoc disallowance is called for - we delete the disallowance u/s. 40A(2) of the Act. Highlights Income Tax Sat, 10 Feb 2024 13:01:55 +0530 https://www.taxtmi.com/highlights?id=74809