ITAT: Section 40 A(2)(B) Can’t Be Invoked Without Corroborative Evidence - 23.05.2022

Income Tax Appellate Tribunal (ITAT), Chennai bench, has held that Section 40 A(2)(b) of Income Tax Act can’t be invoked without corroborative evidence and set aside the order of the Commissioner of Income Tax Chennai in the case pertaining Disallowance of excess remuneration to Directors.

Tags : ITAT Corroborative Evidence Remuneration

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