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Case Law Details

Case Name : Motilal Laxmichand Sanghavi Vs ACIT (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 3110 to 3112 (Mum.) of 2018
Date of Judgement/Order : 26/07/2019
Related Assessment Year : 2012-13, 2013–14 & 2014–15
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Motilal Laxmichand Sanghavi Vs ACIT (ITAT Mumbai)

A reading of the provision of section 40A(2) of the Act as a whole makes it clear that if in the opinion of the Assessing Officer, the expenditure claimed by the assessee in respect of payment made to any related party/associated

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