Court Upholds Allocation Method for Costs u/s 37(1), Finds No Merit in Disallowing AE Support Services Costs.
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....Disallowance u/s 37(1) on account of any allocation of cost - The cost of the services provided by the AEs has been allocated on a formula which has been followed form year to year and there is no merit in disallowance of the cost incurred on receipt of support services from its AE - AT....
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