Assessing Officer Fails to Prove Benefit or Perquisite u/s 2(24)(iv), No Addition as Professional Fee Applied.

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....Addition as Professional fee - accrual of benefit / perquisites - AO has not been able to establish as to what benefit has been obtained by assessee within the meaning of Sec. 2(24)(iv) of the Act in the instant year as nothing is shown to have been received by the assessee - AT....