Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 495 - HC - Income TaxWhether the Tribunal was justified in sustaining the first appellate authority's order limiting the deduction claimed by the assessee towards payment made to a group company for "corporate service" rendered to it at 50 per cent. of the actual payment - finding of these authorities is that the appellant did not furnish specific details about the services rendered and what is stated is about the broad support and help received by the appellant from the group company to justify payments – Held that:- liberal approach is taken by the officer and still more liberal were the first appellate authority and the Tribunal because the claim made is sustained at 50 per cent. without proof for the service rendered justifying allowance of even so much of the claim, appeals dismissed
|