Assessing Officer Cannot Apply Section 40A(2) Without Proof of Excessive Service Charges in Cost Reimbursement Case.

Addition u/s 40(A) - service charges paid to division of the holding company - assessee has been able to demonstrate that the services were charged by SCS to the assessee only by way of reimbursement of costs and no excessive sum was charged to the assessee - AO cannot invoke Sec. 40A(2) without demonstrating excessive & unreasonable expenses. - AT .....

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