Management Service Fees paid to non-resident AEs is Deductible Expenses

Iris Worldwide Integrated Marketing Pvt. Ltd Vs DCIT (ITAT Delhi)

Introduction: The case of Iris Worldwide Integrated Marketing Pvt. Ltd vs. DCIT (ITAT Delhi) revolves around the eligibility of management service fees paid to non-resident Associated Enterprises (AEs) under section 37(1) of the Income Tax Act. This article provides a detailed analysis of the ruling and its implications.

Detailed Analysis: The appellant contested the addition of management service fees to their income,

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