2021 (10) TMI 1384

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..... llowance made u/s 40(a)(i) - HC [ 2021 (4) TMI 93 - KARNATAKA HIGH COURT] held in the present case the Associated Enterprises has rendered services out of India in the form of placing orders with th .....

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..... 15834/2021 - - - Dated:- 29-10-2021 - HON'BLE MR. JUSTICE SANJIV KHANNA AND HON'BLE MS. JUSTICE BELA M. TRIVEDI For the Petitioner : Mr. K.M.Nataraj, SG, Mr. Sharath Nambiar, Adv., Mr. .....

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