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AO couldn’t disallow part of expense if it was incurred wholly & exclusively for business purpose
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Corporate Tax
AO couldn’t disallow part of expense if it was incurred wholly & exclusively for business purpose
Posted on
on
September 24, 2018
Tenet Tax Daily September 24 2018
By
tenettax-team
Corporate Tax
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ITAT remanded matter back to CIT(A) as he passed ex parte order without considering assessee’s objection
ITAT quashed AO’s order as ALP of royalty paid for use of brand couldn’t be determined as NIL