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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Justification for the expenditure - amount paid towards ...

Case Laws     Income Tax

March 9, 2019

Justification for the expenditure - amount paid towards secondment of employees - The contention of the AO that, real beneficiary of the Australian entity’s employees was not the JV but the AE, rejected. - Revenue is not permitted to hold salary payment reimbursed to AE is a non deductible expenditure.

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