Court Upholds Disallowance of Repairs and Maintenance Expenses Paid to WIPRO, Benefiting Parent Company, Not Assessee's Business.

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....Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s business, but for the business of assessee’s parent company. - AO was right in disallowing offshore payment made to WIPRO. - Decided against assessee - AT....