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2019 (3) TMI 483 - DELHI HIGH COURTTP Adjustment - CIT(A) findings on fact approved by ITAT - justification for the expenditure - Salaries paid to the assessee’s Australian AE, were towards reimbursement of expenses - methodology with respect to the Comparable Uncontrolled Prices (CUP) method under Rule 10B - revenue contention that real beneficiary of the Australian entity’s employees was not the JV but the AE - HELD THAT:- This court is of the opinion that the view of the CIT (A) which also commanded itself to the ITAT was in the circumstances of the case justified. The CIT(A) noted correctly that the revenue nowhere could establish that its employee did not work in India and the AE has also compensated for the services of the employee on the roll of the assessee. The decision of the JV and the assessee clearly constituted a business or managerial decision which the revenue could not have, in the manner it did, interfered with holding that the employees of the AE were subjected to secondment, which resulted in non deductible expenditure. No substantial question of law arises.
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