Court Allows Expenditure Claim After AO Fails to Prove Service Charges to 'Nova' Were Unjustified or Returned.

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....Disallowance of Service Charges paid - where professional services were not rendered by ‘Nova’ or whetger any money in respect of the payments to ‘Nova’ had flown back to the assessee - AO filed to prove its case - claim of expenditure allowed - AT....