Court Upholds Fair Pricing in Related Party Transactions; No Extra Disallowance u/s 40A(2) for Electricity Purchase.

Excessive Expenses - transaction with related parties - disallowance u/s 40A(2) - the rate at which, the assessee purchased electricity from M/s OPG Energy Pvt. Ltd., was lower than the tariff fixed by the Tamil Nadu Electricity Board. - no addition - HC .....

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