Disallowance u/s 40(A) - related party transaction - merely because there was an Agreement between the...

Disallowance u/s 40(A) - related party transaction - merely because there was an Agreement between the Assessee Company and the related party or the partnership firm, the Research and Advisory fees made by the Company to the partnership firm, in which one of the Directors had a substantial interest, cannot be allowed wholly or partly as a business expenditure .....

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