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ICICI Bank Ltd. not a 'related party' to ICICI Securities u/s 40A(2)(b), impacting transaction disallowance.

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....Disallowance towards Client Maintenance Charges - ‘related party’ - ICICI Bank Ltd. does not fall in the definition of ‘related party’ in terms of Section 40A(2)(b) of the assessee ICICI Securities Ltd.....