https://www.taxtmi.com/caselaws?id=786022 Management fees paid to ATS were scrutinised as excessive and unreasonable, leading the AO to disallow the expense and add the amount to the assessee's income. The Delhi HC held that the assessee had discharged the onus to justify the payment, and the SC found no ground to interfere with that view. The special leave petition was dismissed on delay as well as on merits, leaving the HC's conclusion undisturbed. en-us Fri, 30 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786022 Management fees paid to ATS were scrutinised as excessive and unreasonable, leading the AO to disallow the expense and add the amount to the assessee's income. The Delhi HC held that the assessee had discharged the onus to justify the payment, and the SC found no ground to interfere with that view. The special leave petition was dismissed on delay as well as on merits, leaving the HC's conclusion undisturbed. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786022