Addition on the on basis of allocation of indirect cost cannot be made to ALP if no actual expense been incurred

 ITAT PUNE BENCH ‘A’

Deputy Commissioner of Income-tax

versus

Bekaert Industries (P.) Ltd.

IT Appeal Nos. 1058 to 1060 and 1093 & 1094 (PN) OF 2011
[ASSESSMENT YEARS 2002-03 TO 2004-05]

JANUARY  3

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