Office Rent and Maintenance Costs Fully Attributed to Main Company; Sister Companies Deemed Inactive for Assessment Year.

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....Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister companies are only paper companies with no activities conducted during the relevant assessment year it is obvious that the entire expenses incurred towards office rent and office maintenance charges are attributable to the assessee company and therefore these expenses cannot be apportioned to the assessee's sister companies and if at all apportionable it would be negligible. - AT....