Section 40A(2)(b) Adjusts Related Party Transaction Addition from 15% to 10% for Cargo Services.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Addition u/s 40A(2)(b) - related party transactions - services rendered towards transportation and handling of cargo - it would be reasonable to restrict the addition to 10% from 15% made by the ld. CIT(A).....
TaxTMI