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Ad-hoc sec. 40(a)(ia) disallowance made as books didn’t show true state of affairs on job charges paid to affiliate
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Corporate Tax
Ad-hoc sec. 40(a)(ia) disallowance made as books didn’t show true state of affairs on job charges paid to affiliate
Posted on
on
February 9, 2015
Tenet Tax Daily February 06 2015
By
tenettax-team
Corporate Tax
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No addition on basis of remand report by AO if he failed to verify authenticity of facts on merits
Sec. 154 had to be invoked when AO had wrongly mentioned agriculture income under the head exp.
