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Income Tax - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Claims of amount paid for employees taken on Secondment - ...


CIT(A) Deletes Additions After AO's Contradictory Decision on Employee Secondment Payments; Revenue Fails to Prove Errors.

October 28, 2021

Case Laws     Income Tax     AT

Claims of amount paid for employees taken on Secondment - Revenue attribution - AO on one hand had held the secondment agreement to be not a genuine agreement but on the other hand had disallowed only 50% of the expenditure which according to us appear to be contrary. We further find that CIT(A) for the reasons stated in the order has deleted the addition. Before us, Revenue has not pointed any fallacy in the findings of CIT(A) - No additions - AT

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