SECTION 92C
Comparables and adjustments/Adjustment - Service fee : Where in course of appellate proceedings, assessee brought voluminous documents on record in order to prove genuineness of professional service fee paid to AE, since Commissioner (Appeals) without taking into consideration said evidence, confirmed adjustment made by TPO, impugned order passed by him was to be set aside and, matter was to be remanded back for disposal afresh.
[2016] 73 taxmann.com 393 (Chennai - Tribunal)
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