Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (1) TMI 137 - ITAT COCHINExtract: .......e this part of the AAC s order since the ITO himself has not considered the market value of such services rendered by other persons which is necessary to establish that the payment is excessive or unreasonable. We set aside the order and direct the ITO to consider the issue under s. 40A(2). 8. For statistical purposes, the appeal is partly allowed.
|