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2010 (11) TMI 549 - AT - Income TaxDisallowance - Allocation of expenditure on account of service charges - Held that: - It is not the case of the revenue that the agreement was found to be sham or there is no such agreement or the payment of service charges has not been made in accordance with such agreement. - in the case of SSL the Tribunal has accepted the receipt of corresponding service charges as genuine for the Assessment Years 2001-02, 2002-03 and 2003-04 - CIT(A) was fully justified in deleting the disallowance made by the Assessing Officer - Decided in favor of assessee.
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